Description
Under European Union law, the minimum standard rate of VAT that Member States can apply is 15%. An upper limit has not been specified. Despite attempts to harmonize the value added tax rates, the range of tax rates applied between countries is large. Currently, Luxembourg uses the lowest standard rate (15%), and Hungary uses the highest (27%). Due to the full harmonization of the method of collecting VAT in the territory of the European Union, this tax should be considered as the basic tool of the fiscal policy of the Community.
Dataset file
Tabela 60.xlsx
10.1 kB,
S3 ETag
736a3920a5c085b46934f24cd21e3cd3-1,
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File details
- License:
-
open in new tabCC BY-NCNon-commercial
Details
- Year of publication:
- 2021
- Verification date:
- 2021-05-10
- Creation date:
- 2017
- Dataset language:
- Polish
- Fields of science:
-
- economics and finance (Social studies)
- DOI:
- DOI ID 10.34808/43a8-ph59 open in new tab
- Verified by:
- Gdańsk University of Technology
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