文章基本信息

标题：Indirect Tax Burden and Consumption in the EU Member States
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作者：Mara Eugenia Ramona ; Roiban Iosif ; Sabău-Popa Claudia Diana 等
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2011
卷号：11
期号：1
语种：English
出版社：Ovidius University Press
摘要：In this paper is presented a general overview on the indirect fiscal burden and the impact on consumption in EU member states in the context of economic crisis. Some EU member countries choose to increase the tax burden on consumption for covering the budget deficit. The question is if it was a real solution for reducing the budget deficit and to sacrifice the consumption. In this analysis we try to capture the correlation between the indirect taxes and consumption in the European countries. For realizing this purpose first we follow the changes of consumption tax rates in EU member states. Than is made a short analysis of indirect tax burden as percentage of GDP and finally the impact of consumption on the consumption tax revenue.
关键词：indirect taxation;tax burden;final consumption.