سهم مالیات بر فروش بر مخارج مصرف مصرف کنندگان در اتحادیه اروپا
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|48082||2015||8 صفحه PDF||سفارش دهید||3000 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Procedia Economics and Finance, Volume 25, 2015, Pages 590–597
This paper aims to determine the situation of these taxes and duties in the twenty-seven Member States in the period 2000-2012 through economic indicators published by Eurostat. The data source is Eurostat economic indicators, a methodological framework to form the European System of Accounts ESA 95. Annual data applied in the article is observed for the period 2000 - 2012. Data is processed by a multivariate data processing technique, specifically cluster analysis. The subject of research is the differences between the twenty-seven European Union countries (excluding Croatia). Monitored indicators are a concern to the economic performance of countries, price levels and excise duties and consumption taxes. It is evident that the NMS-12 countries are approaching the EU-15 countries very slowly. Revenues from excise duties and consumption taxes in the NMS-12 countries are at a lower level, as well as their economic performance.