Impact of the EU adhesion on the indirect taxes for the intra - community imports

Stefanescu, Razvan and Dumitriu, Ramona (2007): Impact of the EU adhesion on the indirect taxes for the intra - community imports. Published in: Proceedings of the IXth International Conference “The Risk in Contemporary Economy”, organized by “Dunarea de Jos” University of Galati, 29-30 November 2007 (17 December 2007): pp. 496-499.

Abstract

The adhesion to the European Union imposed to Romania major changes for the main indirect taxes. In this article we study the implications of these changes on the imports from EU. We conclude that the most significant effect the settlements had regarding the payment of VAT for the intra – Community acquisitions.

• Item Type: MPRA Paper
• Language: English
• Keywords: Intra - Community imports, Value added tax, tariff, European Union Adhesion
• Subjects: F - International Economics > F1 - Trade > F15 - Economic Integration; F - International Economics > F1 - Trade > F10 - General; H - Public Economics > H3 - Fiscal Policies and Behavior of Economic Agents > H32 - Firm

References

Aturupane Chonira, Djankov Simeon, Hoekman Bernard (1999), Horizontal and Vertical Intra-Industry Trade between Eastern Europe and the European Union, Review of World Economics (Weltwirtschaftliches Archiv), Springer, Vol. 135(1), Pages 62-81.

Balassa, Bela, Bauwens, Luc (1987) Intra-Industry Specialisation in a Multi-Country and Multi-Industry Framework, Economic Journal, Royal Economic Society, Vol. 97(388), Pages 923-39.

Diaconescu Mirela (2004) Economie Europeana, Editia A II-A Revazuta si adaugita, Editura Uranus, Bucuresti;

Drábek, Zdenek, Smith, Alasdair (1995) Trade Performance and Trade Policy In Central and Eastern Europe, Cepr Discussion Papers 1182, C.E.P.R. Discussion Papers.

Falvey, Rodney E. (1981) Commercial Policy and Intra-Industry Trade, Journal Of International Economics, Elsevier, Vol. 11(4), Pages 495-511, November.

Hoekman, Bernard, Djankov, Simeon (1997) Determinants of The Export Structure Of Countries In Central And Eastern Europe, World Bank Economic Review, World Bank Group, Vol. 11(3), Pages 471-87, September.

Keen Michael, Lockwood Ben (2007) The Value Added Tax: Its Causes and Consequences, European University Institute, Department Of Economics;

Leamer, Edward E., Levinsohn, James (1995) International Trade Theory: The Evidence, Handbook Of International Economics, in: G. M. Grossman & K. Rogoff (Ed.), Handbook Of International Economics, Edition 1, Volume 3, Chapter 26, Pages 1339-1394

Markusen, James R. & Venables, Anthony J. (2000). The Theory of Endowment, Intra-Industry and Multi-National Trade, Journal of International Economics, Elsevier, Vol. 52(2), Pages 209-234, December.

Tavares Samia (2006) The Common External Tariff In A Custom Union: Voting, Logrolling And National Government Interests, Rochester Institute Of Technology;

Winters Alan (1992) International Economics, 4th Edition, Routledge, London.