The Evolution of the Process of the Harmonization of Value Added Tax (VAT) Within the European Union

• Autorzy: Leokadia Oręziak
• Języki publikacji: EN

Abstrakty

EN

The aim of the article is to analyse the process of harmonizing the value added tax (VAT) in the European Union, and in particular the factors behind the decision to build a common VAT system based on the country of destination principle instead of, as initially assumed, the country of origin principle. Characterizing the conditions in which this change in approach took place, the specific features of public finances of these countries were presented, in particular the relation of public expenditure as well as the general level of taxation to GDP. Large differences between EU Member States in this area are one of the main factors making these countries not agree to resign from their sovereignty in shaping taxes. This, in turn, affects the direction and possibilities of the tax harmonization process in the Union, including in the field of VAT. The transitional VAT system operating in the EU since 1993 has been pragmatically adapted to the needs arising from the development of intra-EU trade. Its transformation planned in 2022 to become a new definitive system based on the country of destination principle requires the support of Member States for major legislative changes necessary for its implementation.(original abstract)

Słowa kluczowe

PL

Jednolity rynek wewnętrzny; Podatki; Harmonizacja; Podatek od wartości dodanej (VAT); Wydatki publiczne

EN

European Single Market; Taxes; Harmonisation; Value Added Tax (VAT); Public expenditures

• Czasopismo: Studia Europejskie / Centrum Europejskie Uniwersytetu Warszawskiego
• Rocznik: 2020
• Numer: nr 4
• Strony: 93-108

Twórcy

autor

Leokadia Oręziak

• SGH - Warsaw School of Economics

Bibliografia

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Identyfikatory

DOI

10.33067/SE.4.2020.5