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Value Added Tax in European Union

Author

Listed:
  • Adriana Ioana Filip (Croitoru)

    (“Valahia” University of Targoviste, Doctoral School of Economics and Humanities / Management, Romania)

  • Alina Putan

    (“1st of December 1918” University of Alba Iulia, Faculty of Economic Sciences, Department of Business Administration and Marketing, Romania)

Abstract

EU member states he was trying through reforms to create a system as adaptable as possible to future situations and as much as possible the full. Therefore, we find useful an analysis on the efficiency of collecting value tax added to highlight the yield of the tax mechanism. The approach to this problem started from the recent changes to this type of tax and the importance it has among all citizens of the Member States to bear this tax and because it is the largest source of income from indirect taxes. In our research, we set out to focus more on two indicators of efficiency of the VAT at the member states of the European Union, namely: the indicator for assessment of the efficiency of the VAT (VRR) and the indicator of the VAT collection deficit in percentage treatment (VAT gap).

Suggested Citation

  • Adriana Ioana Filip (Croitoru) & Alina Putan, 2024. "Value Added Tax in European Union," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 529-535, December.
    • Handle: RePEc:ovi:oviste:v:xxiv:y:2024:i:2:p:529-535
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    More about this item

    Keywords

    value added tax; efficiency; gap; finance;
    All these keywords.

    JEL classification:

    • G0 - Financial Economics - - General
    • G1 - Financial Economics - - General Financial Markets

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