{"title":"欧洲增值税征收面临压力:最好使用少数降低的税率","authors":"Alžběta Dytrychová, Hana Zídková, Markéta Arltová","doi":"10.1016/j.jpolmod.2024.07.007","DOIUrl":null,"url":null,"abstract":"The article analyses the effectiveness of the VAT system in European countries. Higher values of the effective VAT rate reduce the Policy gap but increase the Compliance gap. A higher effective VAT rate consisting of a relatively low standard rate and few reduced rates improves overall efficiency by reducing the Policy Gap more than increasing the Compliance Gap. Our recommendation is to use as few reduced rates as possible. As for the effect of the standard rate itself, we have found that it does not increase tax evasion in the new Member States, unlike the number of VAT rates.","PeriodicalId":48015,"journal":{"name":"Journal of Policy Modeling","volume":null,"pages":null},"PeriodicalIF":3.5000,"publicationDate":"2024-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"European VAT collection under the stress: Best to use few reduced rates\",\"authors\":\"Alžběta Dytrychová, Hana Zídková, Markéta Arltová\",\"doi\":\"10.1016/j.jpolmod.2024.07.007\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The article analyses the effectiveness of the VAT system in European countries. Higher values of the effective VAT rate reduce the Policy gap but increase the Compliance gap. A higher effective VAT rate consisting of a relatively low standard rate and few reduced rates improves overall efficiency by reducing the Policy Gap more than increasing the Compliance Gap. Our recommendation is to use as few reduced rates as possible. As for the effect of the standard rate itself, we have found that it does not increase tax evasion in the new Member States, unlike the number of VAT rates.\",\"PeriodicalId\":48015,\"journal\":{\"name\":\"Journal of Policy Modeling\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":3.5000,\"publicationDate\":\"2024-08-28\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Policy Modeling\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://doi.org/10.1016/j.jpolmod.2024.07.007\",\"RegionNum\":2,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"ECONOMICS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Policy Modeling","FirstCategoryId":"96","ListUrlMain":"https://doi.org/10.1016/j.jpolmod.2024.07.007","RegionNum":2,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"ECONOMICS","Score":null,"Total":0}
European VAT collection under the stress: Best to use few reduced rates
The article analyses the effectiveness of the VAT system in European countries. Higher values of the effective VAT rate reduce the Policy gap but increase the Compliance gap. A higher effective VAT rate consisting of a relatively low standard rate and few reduced rates improves overall efficiency by reducing the Policy Gap more than increasing the Compliance Gap. Our recommendation is to use as few reduced rates as possible. As for the effect of the standard rate itself, we have found that it does not increase tax evasion in the new Member States, unlike the number of VAT rates.
期刊介绍:
The Journal of Policy Modeling is published by Elsevier for the Society for Policy Modeling to provide a forum for analysis and debate concerning international policy issues. The journal addresses questions of critical import to the world community as a whole, and it focuses upon the economic, social, and political interdependencies between national and regional systems. This implies concern with international policies for the promotion of a better life for all human beings and, therefore, concentrates on improved methodological underpinnings for dealing with these problems.