Value Added Tax in European Union

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).

Keywords

• value added tax
• efficiency
• gap
• finance