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• W3156276514 abstract "Despite the fact that today VAT is considered the most harmonized tax, the process of approximation of its various elements occurs at different pace and with different efficiency. Some of the most problematic in this context are such elements of the tax as rates and benefits. The purpose of this article is to analyze the contradictory process of harmonization of standard and preferential tax rates, the current level and prospects of their approximation. In the article the evolution of the harmonization process of standard and reduced VAT rates in the EU and the current state of their approximation is analyzed. It has been established that currently the structure of preferential tax rates is the least harmonized. Countries vary both by their number and size, with five EU countries continuing to use a third preferential rate below its minimum level determined by the directive, while a country like Luxembourg imposes a 3% rate on 14 categories of goods and services. The scope of application of preferential rates also differs significantly in different countries. If in Bulgaria only the supply of hotel accommodation services is taxed at a reduced rate, in many member states – 16-18 categories of goods and services. The analysis has shown that the most harmonized are the standard VAT rates of the EU member states, and the degree of their harmonization is characterized by a tendency to increase, as evidenced by the decrease in their coefficient of variation during 1994-2020. It was determined that their convergence took place under the influence of two processes – the introduction of the minimum level of the standard rate by the integration law norms and the natural convergence of these rates, which resulted in finding solutions to common problems for most Member States related to overcoming global economic crises and ensuring sustainable economic growth, one of the tax instruments which modern science considers is the transfer of the tax burden from income to consumption, which encourages an increase in standard VAT rates in countries with their initially low levels. It is concluded that in the future, providing more freedom for Member States to set VAT rates will be linked to the introduction of a definitive VAT system, which provides tax collection according to the principle of the country of destination and imposes less requirements on the harmonization of its rates." @default.
• W3156276514 created "2021-04-26" @default.
• W3156276514 creator A5050446100 @default.
• W3156276514 date "2021-04-19" @default.
• W3156276514 modified "2023-10-14" @default.
• W3156276514 title "Contradictions and problems of harmonization of value added tax rates in the EU" @default.
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• W3156276514 doi "https://doi.org/10.33763/finukr2021.03.023" @default.
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