Emergence, diffusion and development of the value added tax in Europe Cover Image

Поява, разпространение и развитие на данъка върху добавената стойност в Европа
Emergence, diffusion and development of the value added tax in Europe

Author(s): Nikolay Galabov
Subject(s): Economy
Published by: Институт за икономически изследвания при Българска академия на науките
Keywords: JEL: F36; H25

Summary/Abstract: The paper discusses the development of VAT in Europe since its emergence, based on the achievements of financial and macroeconomic theory and using rich legal and statistical data. The main axis of the analysis is the controversy between VAT unification and the remaining differences in various countries. Special attention is paid on Eastern European countries (mainly EU-11) including Bulgaria.

  • Issue Year: 2014
  • Issue No: 5
  • Page Range: 3-31
  • Page Count: 29
  • Language: Bulgarian