دانلود مقاله ISI انگلیسی شماره 48082
ترجمه فارسی عنوان مقاله

سهم مالیات بر فروش بر مخارج مصرف مصرف کنندگان در اتحادیه اروپا

عنوان انگلیسی
The Share of Excise Taxes on Consumption Expenditure of Consumers in the European Union ☆
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
48082 2015 8 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Procedia Economics and Finance, Volume 25, 2015, Pages 590–597

ترجمه کلمات کلیدی
وظیفه مالیات بر فروش - مالیات بر مصرف - آنالیز خوشه ای
کلمات کلیدی انگلیسی
Excise duty; Consumption tax; Cluster analysis
پیش نمایش مقاله
پیش نمایش مقاله  سهم مالیات بر فروش بر مخارج مصرف مصرف کنندگان در اتحادیه اروپا

چکیده انگلیسی

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.