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Indirect taxation in the European Union

Author

Listed:
  • Ene, Sebastian
  • Micuda, Dan

Abstract

Indirect taxes are levied on the production and consumption of goods and services. They influence the retail price, and hence affect patterns of trade and consumption. Indirect taxes are ultimately paid by the final consumer. Sales and turnover taxes, excise duties and tariffs are the basic indirect taxes. In contrast with direct taxes, indirect taxes are seldom progressive. The principles for the levying of these taxes will be considered before the analysis of indirect taxes.

Suggested Citation

  • Ene, Sebastian & Micuda, Dan, 2007. "Indirect taxation in the European Union," MPRA Paper 30414, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:30414
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    File URL: https://mpra.ub.uni-muenchen.de/30414/1/MPRA_paper_30414.pdf
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    Citations

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    Cited by:

    1. Silvia-Elena ISACHI, 2018. "Implementation Of The Common Consolidated Corporate Tax Base– Its Impact On The Eu Member States," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(4), pages 93-103.
    2. Danut, CHILAREZ & George-Sebastian, ENE, 2014. "Harmonisation And Fiscal Competition In The European Union," Management Strategies Journal, Constantin Brancoveanu University, vol. 23(1), pages 83-93.

    More about this item

    Keywords

    European Union; Indirect Taxes; Value-Added Tax; Excise Duties;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • E6 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook

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