欧洲增值税征收面临压力：最好使用少数降低的税率

IF 3.5 2区经济学 Q1 ECONOMICS

Journal of Policy Modeling Pub Date : 2024-11-01 DOI:10.1016/j.jpolmod.2024.07.007

Alžběta Dytrychová, Hana Zídková, Markéta Arltová

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引用次数: 0

摘要

文章分析了欧洲国家增值税制度的有效性。增值税有效税率值越高，政策差距就越小，但合规差距就越大。由相对较低的标准税率和较少的减税税率组成的较高有效增值税税率通过减少政策差距而不是增加合规差距来提高整体效率。我们的建议是使用尽可能少的减税率。至于标准税率本身的影响，我们发现它与增值税税率的数量不同，不会增加新成员国的逃税行为。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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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.

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来源期刊

Journal of Policy Modeling ECONOMICS-

CiteScore

6.20

自引率

11.40%

发文量

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.