Harmonization of indirect taxes in the European Union
Purpose - The correct functioning of the European Union Single Market requires the elimination of discriminatory or protective internal taxation of goods. This paper aims to provide an overview of developments in indirect tax harmonization within the European Union (EU).Design methodology approach -...
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| Veröffentlicht in: | International journal of law and management 2008-03, Vol.50 (2), p.87-92 |
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| container_title | International journal of law and management |
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| creator | Tyc, Vladimir |
| description | Purpose - The correct functioning of the European Union Single Market requires the elimination of discriminatory or protective internal taxation of goods. This paper aims to provide an overview of developments in indirect tax harmonization within the European Union (EU).Design methodology approach - The approach is to provide a history of tax harmonization and a description of the present functioning of the system within the EU.Findings - The paper illustrates that through partial harmonization of indirect taxes (value-added tax and excise duties) the EU has reached a considerable degree of fiscal neutrality. The attitudes of Member States suggest that closer harmonization (or even unification) of tax rates may not be considered.Originality value - The paper provides a summary of the progress of tax harmonization in the EU. |
| doi_str_mv | 10.1108/17542430810862342 |
| format | Article |
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| identifier | ISSN: 1754-243X |
| ispartof | International journal of law and management, 2008-03, Vol.50 (2), p.87-92 |
| issn | 1754-243X 1754-2448 |
| language | eng |
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| source | Emerald Journals; Standard: Emerald eJournal Premier Collection; HeinOnline Law Journal Library |
| subjects | Alcohol Beer Common markets Consumption Councils Discrimination European Monetary Union European Union Excise taxes International Studies Tax rates Taxation Taxes VAT |
| title | Harmonization of indirect taxes in the European Union |
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