The Notion of the Unified VAT system in the European Union
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| Dokumentumtípus: | Diplomadolgozat |
| Kulcsszavak: | adó ÁFA ÁFA szabályozása ÁFA-törvény egységes áfa Európai Unió GDP infláció |
| Online Access: | http://dolgozattar.uni-bge.hu/57236 |
| Kivonat: | Abstract In the following research I am exploring the importance of the Value-Added Tax, its effect on the economy of a country and the European Union’s single market, investigating its flaws and inefficiencies and effective solutions to optimize it. The main idea behind this research is the unified VAT system in the EU as a possible reform to enhance the effectiveness of the tax. In the brief introduction the main topics of the research are presented along with the hypotheses regarding the current varying VAT rates within the European Union and the research questions about possible outcomes of the implementation of a uniform VAT system. Focusing on the VAT an important aspect is emphasized, the tax revenue received by the governments to finance essential services, like healthcare, education and transportation and how the change in the VAT rate affected the national budgets in the past. In the case study previous VAT rate changes in the European Union are analyzed and the effects are inspected revealing successful fiscal policy changes in the past. The last part consists of interviews conducted by the author with multiple VAT experts, working in this field for years. The result of this research concludes that VAT harmonization is a possibility in the future, but the current economic and political disparities make it impossible to implement. A consensus between the political leaders is unlikely to happen, and without a well – established cooperation the current system is remaining. |
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