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Indirect Tax Burden and Consumption in the EU Member States

Author

Listed:
  • Mara Eugenia Ramona

    (“Babeº-Bolyai” University, Faculty of Economics Science and Business Administration)

  • Roiban Iosif

    (“Babeº-Bolyai” University, Faculty of Economics Science and Business Administration)

  • Sabãu-Popa Claudia Diana

    (University of Oradea, Faculty of Economics Science)

Abstract

In this paper is presented a general overview on the indirect fiscal burden and the impact on consumption in EU member states in the context of economic crisis. Some EU member countries choose to increase the tax burden on consumption for covering the budget deficit. The question is if it was a real solution for reducing the budget deficit and to sacrifice the consumption. In this analysis we try to capture the correlation between the indirect taxes and consumption in the European countries. For realizing this purpose first we follow the changes of consumption tax rates in EU member states. Than is made a short analysis of indirect tax burden as percentage of GDP and finally the impact of consumption on the consumption tax revenue.

Suggested Citation

  • Mara Eugenia Ramona & Roiban Iosif & Sabãu-Popa Claudia Diana, 2011. "Indirect Tax Burden and Consumption in the EU Member States," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1202-1207, May.
    • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:1202-1207
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    More about this item

    Keywords

    indirect taxation; tax burden; final consumption.;
    All these keywords.

    JEL classification:

    • H62 - Public Economics - - National Budget, Deficit, and Debt - - - Deficit; Surplus
    • E21 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Consumption; Saving; Wealth
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy
    • L - Industrial Organization

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