Since the beginning of 60s of the 20th century the European Community has been voicing its concerns about the need for tax harmonization. First attitudes towards tax harmonization were very ambitious. The aim was not ...Since the beginning of 60s of the 20th century the European Community has been voicing its concerns about the need for tax harmonization. First attitudes towards tax harmonization were very ambitious. The aim was not only to reach structural harmonization in the Member States, but also harmonization of tax base and tax rates. The article explores the nature and conditions of the harmonization process while addressing its legislative modifications. The article analyses and compares the most important indirect taxes （value added tax, excise duties） in the Member States of the EU. Despite decades of efforts to harmonize taxes countries continuously apply national taxes. Heads of the Union argue that this approach can lead to disintegration in the future.展开更多
The EU market＇s free circulation principle severs the VAT chain at the EU States＇ borders, thus, encouraging VAT fraud. The increased ＂transit traffic＂ from outside the EU with final destination in EU countries al...The EU market＇s free circulation principle severs the VAT chain at the EU States＇ borders, thus, encouraging VAT fraud. The increased ＂transit traffic＂ from outside the EU with final destination in EU countries also contributes to VAT fraud. To examine this issue, we model some different collusive features of these frauds, on which basis we explore their effects on the international trade and the domestic market.展开更多
文摘Since the beginning of 60s of the 20th century the European Community has been voicing its concerns about the need for tax harmonization. First attitudes towards tax harmonization were very ambitious. The aim was not only to reach structural harmonization in the Member States, but also harmonization of tax base and tax rates. The article explores the nature and conditions of the harmonization process while addressing its legislative modifications. The article analyses and compares the most important indirect taxes （value added tax, excise duties） in the Member States of the EU. Despite decades of efforts to harmonize taxes countries continuously apply national taxes. Heads of the Union argue that this approach can lead to disintegration in the future.
文摘The EU market＇s free circulation principle severs the VAT chain at the EU States＇ borders, thus, encouraging VAT fraud. The increased ＂transit traffic＂ from outside the EU with final destination in EU countries also contributes to VAT fraud. To examine this issue, we model some different collusive features of these frauds, on which basis we explore their effects on the international trade and the domestic market.
