Ene, Sebastian and Micuda, Dan (2007): Indirect taxation in the European Union. Published in:
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Indirect taxes are levied on the production and consumption of goods and services. They influence the retail price, and hence affect patterns of trade and consumption. Indirect taxes are ultimately paid by the final consumer. Sales and turnover taxes, excise duties and tariffs are the basic indirect taxes. In contrast with direct taxes, indirect taxes are seldom progressive. The principles for the levying of these taxes will be considered before the analysis of indirect taxes.
|Item Type:||MPRA Paper|
|Original Title:||Indirect taxation in the European Union|
|Keywords:||European Union; Indirect Taxes; Value-Added Tax; Excise Duties;|
|Subjects:||E - Macroeconomics and Monetary Economics > E6 - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook > E62 - Fiscal Policy
E - Macroeconomics and Monetary Economics > E6 - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook
|Depositing User:||Dan Micuda|
|Date Deposited:||04. May 2011 06:36|
|Last Modified:||12. Feb 2013 14:00|
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