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

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.