The economic impact of reduced value added tax rates for groceries

<p>The value added tax represents one of the most important sources of state budget revenues of EU Member States. The basic value added tax rate is in the EU currently between 15% in Luxembourg to 27% applied in Hungary. The revenues from this tax represent an average of 17.5% of all tax reven...

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Bibliographic Details
Main Authors: Slavomíra Martinková, Anna Bánociová
Format: Article
Language:English
Published: HACCP Consulting 2016-12-01
Series:Potravinarstvo
Subjects:
Online Access:http://www.potravinarstvo.com/journal1/index.php/potravinarstvo/article/view/679