Social and Behavioral Sciences Commons^™

This chapter of the VAT evaluation study presents new indicators that (elsewhere in this study) are used to asses the impacts of current heterogeneous VAT systems in the European Union on intra-EU trade in goods and services. These indicators quantify the extent of differences in VAT regimes across the European Union.

• The current VAT system in the European Union leaves considerable operational and administrative freedom to national governments. This means that, despite European co-ordination on the basic structure of the VAT system, the situation is still such that firms operating in the internal market have to deal with a …