IDEAS home Printed from https://ideas.repec.org/a/bas/econth/y2014i5p3-31,32-57.html
   My bibliography  Save this article

Emergence, diffusion and development of the value added tax in Europe

Author

Listed:
  • Nikolay Galabov

Abstract

The paper discusses the development of VAT in Europe since its emergence, based on the achievements of financial and macroeconomic theory and using rich legal and statistical data. The main axis of the analysis is the controversy between VAT unification and the remaining differences in various countries. Special attention is paid on Eastern European countries (mainly EU-11) including Bulgaria.

Suggested Citation

  • Nikolay Galabov, 2014. "Emergence, diffusion and development of the value added tax in Europe," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 3-31,32-57.
    • Handle: RePEc:bas:econth:y:2014:i:5:p:3-31,32-57
    as

    Download full text from publisher

    File URL: http://www.ceeol.com/aspx/issuedetails.aspx?issueid=d09b527a-9c66-4cda-80c0-4ebaed513548&articleid=6accbb34-abcb-4e5d-b298-8fe129c88558#a6accbb34-abcb-4e5d-b298-8fe129c88558
    Download Restriction: Fee access (Bulgarian)
    File URL: http://www.ceeol.com/aspx/issuedetails.aspx?issueid=d09b527a-9c66-4cda-80c0-4ebaed513548&articleid=ddad1839-2358-4ec4-9150-52e8133e31a5#addad1839-2358-4ec4-9150-52e8133e31a5
    Download Restriction: Fee access (English)
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Vjekoslav Bratic, 2006. "Tax expenditure in Croatia: personal income, corporate income, real estate transfers and value added tax," Financial Theory and Practice, Institute of Public Finance, vol. 30(2), pages 101-111.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Konstantinos Tzioumis & Leora F. Klapper, 2012. "Taxation and Capital Structure: Evidence from a Transition Economy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(2), pages 165-190, June.
    2. Nikolay Galabov, 2010. "Tax Neutrality and Tax Expenses pursuant to the Contemporary Economic Theories," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 51-68.

    More about this item

    JEL classification:

    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bas:econth:y:2014:i:5:p:3-31,32-57. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Diana Dimitrova (email available below). General contact details of provider: https://edirc.repec.org/data/ikbasbg.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.