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Fiscal Efficiency of VAT in EU Member States

Author

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  • Adam Adamczyk

    (University of Szczecin, Poland)

Abstract

Value added tax (VAT) in the countries of European Union is one of the most important sources of tax revenues. During the recent financial crisis, the importance of this tax has increased significantly. Despite of the fact that VAT is the best harmonized tax in the EU, the construction of VAT in member states may significantly differ. The differences may relate to issues such as the number and the level of applicable tax rates and the range of goods and services covered by the preferential VAT rates. The aim of the article is to evaluate the functioning of VAT in the EU member states. The evaluation will be carried out with the use of the synthetic measure of development. The criteria for evaluation will be provided by performance parameters such as VAT revenue ratio (VRR) and the relation of VAT revenues to GDP. The carried out analysis will specify in which VAT works best. It will be also possible to identify the factors that determine the fiscal efficiency of this tax.

Suggested Citation

  • Adam Adamczyk, 2015. "Fiscal Efficiency of VAT in EU Member States," Eurasian Journal of Economics and Finance, Eurasian Publications, vol. 3(2), pages 23-29.
    • Handle: RePEc:ejn:ejefjr:v:3:y:2015:i:2:p:23-29
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    File URL: https://eurasianpublications.com/wp-content/uploads/2021/02/EJEF-3.2.3.-Adam-Adamczyk-pp.23-29.pdf
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    References listed on IDEAS

    as
    1. Donna Bobek & Robin Roberts & John Sweeney, 2007. "The Social Norms of Tax Compliance: Evidence from Australia, Singapore, and the United States," Journal of Business Ethics, Springer, vol. 74(1), pages 49-64, August.
    2. Dhami, Sanjit & al-Nowaihi, Ali, 2007. "Why do people pay taxes? Prospect theory versus expected utility theory," Journal of Economic Behavior & Organization, Elsevier, vol. 64(1), pages 171-192, September.
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    Cited by:

    1. Tyutyuryukov Vladimir, 2016. "What can VAT Statistics Tell Politicians? (with a Focus on EAEU Data)," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 9(2), pages 239-269, December.

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