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Description
VAT (Value Added Tax) is part of a strictly harmonized tax within the European Union. Under the so-called The Sixth Directive introduced provisions regulating the subject and subject of taxation, tax exemptions and exclusions as well as the tax collection mechanism in all Member States.
Value added tax is included in the price of goods and services purchased by consumers. Taking into account the general deterioration on the market, changes in the structure and volume of demand and supply, the revenues from this tax change - it is a tax which amount of inflows is closely related to the general economic situation, or more precisely to consumption.
The level of VAT in relation to GDP at the time of the crisis in the European Union countries ranged from 4.9% in Spain to 9.6% in Denmark. A year later, its ratio decreased in ten countries, leaving the aforementioned Spain and Denmark in the first and last positions, in 2009 respectively 3.8% and 9.7% of VAT revenues in relation to GDP.
The following data presents the level of VAT in relation to the GDP of selected European Union countries in 2007-2015.
Dataset file
hexmd5(md5(part1)+md5(part2)+...)-{parts_count} where a single part of the file is 512 MB in size.Example script for calculation:
https://github.com/antespi/s3md5
File details
- License:
-
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CC BYAttribution
Details
- Year of publication:
- 2017
- Verification date:
- 2020-12-17
- Creation date:
- 2017
- Dataset language:
- Polish
- Fields of science:
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- economics and finance (Social studies)
- DOI:
- DOI ID 10.34808/45z8-4h72 open in new tab
- Verified by:
- Gdańsk University of Technology
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