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The Place of Indirect Taxes in the Tax System Architecture of the European Union Countries

Author

Listed:
  • Marcel DRACEA
  • Nicoleta DRACEA

    (University of Craiova)

Abstract

Indirect taxation among European Union Member States is particularly important considering that many of these indirect taxes account for over 30% to the formation of budget revenues. Between taxes on consumption very important are VAT and excise duties for which special efforts are being made in an attempt to harmonize them within the Community space, to ensure the proper functioning of the internal single market.

Suggested Citation

  • Marcel DRACEA & Nicoleta DRACEA, 2011. "The Place of Indirect Taxes in the Tax System Architecture of the European Union Countries," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(13), pages 27-31, December.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2011:i:13:p:27-31
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    File URL: http://feaa.ucv.ro/FPV/013-04.pdf
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    Cited by:

    1. Cristina VLAD & Birol IBADULA & Petre BREZEANU, 2018. "Tax Harmonization in Fiscal Competitiveness Context," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(20), pages 45-52, November.

    More about this item

    Keywords

    indirect taxes; revenue tax; VAT;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • G39 - Financial Economics - - Corporate Finance and Governance - - - Other

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