Porez na dodatu vrednost u zemljama Beneluksa

Abstract

In the Benelux countries, value-added tax (VAT) revenue is a significant source of fiscal revenue, and for that reason, it plays an extremely important role in creating the fiscal policy of this group of countries. Value-added tax is a type of sales tax that taxes all stages of sales, from the producer to the final consumer. This form of taxation satisfies both fiscal and non-fiscal goals of taxation and has a dominant position in the fiscal systems of modern states. The aim of the paper is, based on data collected from relevant sites, for the period 2000-2020. year, analyzes the value-added tax in the Benelux countries. The paper presents a theoretical overview and findings, which can be helpful to tax policymakers, with special emphasis on indirect taxation. Pointing out the importance of VAT revenues and closing the VAT gap is the basic practical implication of this paper.