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Fiscal Aspects of Indirect Taxes

Summary/Abstract: This study focuses on fiscal importance of indirect taxes in the EU countries. In addition it presents the amount of receipts from the tax on goods and services and excise and their importance in the income of the state budget in Poland in the years 1999–2015. The article presents as well the advantages of indirect taxes as a source of public revenue. After application of the hierarchical clustering algorithm, the EU countries have been grouped according to the degree of similarity in the structure of the total tax revenue and the tax rate. It has allowed for an identification of main characteristics describing tax systems of considered countries. The conducted analysis proved that indirect taxes and social security contributions (considered as a tribute of a similar nature to indirect taxes) dominate primarily in less developed countries. There, some fiscal attributes of these tributes are considered advantageous. On the other hand, direct taxes as a tribute consciously borne by society and thus more difficult in the collection, dominate in developed countries. These countries describe efficient administration and high tax morality.

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