Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60, 369-378
Published online 2013-07-02

Impact of standard rate of VAT on tax mix in EU 27

Tereza Šinkyříková, Jana Soukopová

Katedra veřejné ekonomie, Ekonomicko-správní fakulta Masarykovy univerzity, Lipová 41a, 602 00 Brno, Česká republika

The Value Added Tax (VAT) is one of the key resources within tax collection and therefore VAT effectiveness and VAT complexity represent one of the current world topics. Standard rates of VAT may and may not be the simple key to define whether VAT is important in the tax mix or not. This paper focuses on the question whether the amount of the VAT rate has an impact on the share of VAT in the tax mix. The VAT share on total taxes is studied in connection of average and median standard rates applied so as to answer the question: “Do the countries with higher share of VAT in the tax mix set its standard rates of VAT beyond the average of EU 27?” The paper examines this issue using data EU member countries, especially EU 27, in years 1995–2010.


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