The level of VAT in relation to the GDP of selected European Union countries in 2007-2015 (in%) - Open Research Data - MOST Wiedzy

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The level of VAT in relation to the GDP of selected European Union countries in 2007-2015 (in%)

Opis

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.

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The level of VAT in relation to the GDP of selected European Union countries in 2007-2015.xlsx
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Informacje szczegółowe

Rok publikacji:
2017
Data zatwierdzenia:
2020-12-17
Data wytworzenia:
2017
Język danych badawczych:
polski
Dyscypliny:
  • ekonomia i finanse (Dziedzina nauk społecznych)
DOI:
Identyfikator DOI 10.34808/45z8-4h72 otwiera się w nowej karcie
Weryfikacja:
Politechnika Gdańska

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