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dc.contributor.authorSowa, Bozena
dc.date.accessioned2022-11-03T11:42:19Z
dc.date.accessioned2022-11-03T11:42:20Z
dc.date.available2022-11-03T11:42:19Z
dc.date.available2022-11-03T11:42:20Z
dc.date.issued2022
dc.identifier.issn0861-6604
dc.identifier.urihttp://hdl.handle.net/10610/4694
dc.description.abstractAs a result of the progressive integration of European countries, a need has emerged to integrate tax law provisions, especially in the field of indirect taxes. Over the years, it has been possible to introduce several changes aimed at, among other things, equalizing the level of tax rates as well as reducing the tax gap through preventive measures taken at the European level. This paper aims to assess the impact of the VAT harmonization process on the level of budget revenues on the example of 25 selected EU countries that have been members of the community since 2004 (Poland, Estonia, the Czech Republic and Hungary). The impact of changes in VAT rates and the dynamics of revenues on the budgets of individual countries due to value-added tax is analyzed in particular. The article is based on a comparative analysis of financial data posted on the official EU website, available literature on the subject, scientific articles and internet resources, with the particular use of national normative acts and EU legal regulations. In addition, a statistical research method is used, and the results, presented in tables and graphs, are then subjected to interpretation. The results of the research carried out: 1) The need for tax harmonization is the result of the progressive integration of countries within the structure of the European Union. One primary aspect, which has not been achieved yet, is the harmonization of VAT rates applied in individual countries. 2) Another issue that requires additional harmonization regulations is the applicable registration thresholds, beyond which the obligation to register an active VAT payer arises. 3) Considerable success achieved in the process of VAT harmonization is the reduction of the gap size in each of the surveyed Member States over the years after the accession to the EU.us_US
dc.publisherTsenov Publishing HouseEN_en
dc.relation.ispartofseries3;2
dc.subjectharmonizationus_US
dc.subjecttaxus_US
dc.subjecttax ratesus_US
dc.subjectbudgetus_US
dc.subjectEUus_US
dc.titleThe Impact Of The Tax Harmonization Process (On The Example Of Vat) On Budget Revenues In 25 Selected Eu Countries - A Comparative Analysisus_US
dc.typeArticleus_US


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