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Pridėtinės vertės mokesčio efektyvumo ekonominė analizė
Sujetaitė, Dovilė |
Kurtinaitytė-Venediktovienė, Dovilė |
Date Issued |
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2013 |
It is assumed, that value added tax (VAT) is not only the principle of unanimity, but is harmonized in the European Union (EU) too. However, VAT system defects are often recognizable: excessive administrative VAT burden on business, the VAT system regulatory complexity, inefficient revenue collection from VAT, a big fraud on VAT, the difference in tax rates applied in the member states and the preferential tariff issues. The article also provides charging principles and their application in a particular case of VAT: justice, which provides EU VAT directives correctly transposed into national law, the right regulatory compliance; ease of administration, VAT tax revenue productivity and elasticity, which confirms that VAT revenue on average creates more than half of the revenue collected from the tax (about 52.70 percent), that is about 7.33 percent of GDP; economic efficiency.The treatise gives an overview of the VAT system in the EU economic crisis environment. The question, how member states have changed the rates of their reasons, are analysed more. In this period, most countries increased the standard VAT rate by a few percentage points, in order to collect more tax revenue from them to cover the budget deficit and other countries debt, which has grown substantially during the critical period. As we can see from Lithuanian VAT system crisis environment analysis, despite the fact, that since 2009 VAT rate has increased, the expected revenue collection failed. The remove of VAT exemptions have also been criticized.