Evolution of VAT

Authors

  • Richard Bartes Technical University of Ostrava

DOI:

https://doi.org/10.4467/22996834FLR.18.017.9998

Keywords:

France, public finance, indirect taxes, VAT

Abstract

The paper is dealing with the origin of the value added tax, as well as the circumstances of its introduction and subsequent evolution. That is why the introduction of its author, Maurice Laure, is to be mentioned at the very beginning. Then the present state of the tax in France has to be summarized which leads to our considerations about the possible future of the tax in France (partly in other countries as well) and an attempt to formulate possible lessons, following from the faults, that might be seen again especially in France. This is also the reason why our attitude might contain, sometimes quit visibly a Francophile tone. The aim, however, is the presentation of genesis and evolution of the VAT in general, the comparison of its initial state with the present situation in France and a try and assess the difference . The methods used here are the analysis and synthesis, historical description and historical and the comparative method were mostly used.

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References

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Legal Acts:

Act No. 235/2004 Coll., on value added tax, as amended. In: CODEXIS ACADEMIA [legal information system]. ATLAS consulting spol. s r.o. [cit. 24/8/2018].

Act. No. 54-404 of 10 April 1954 on tax reform. Available from: https://www.legifrance.gouv.fr/affichTexte.do?cidTexte=TORFTEXT000000864818&f astPos=l&fastReqId=754246566&categorieLien=id&oldAction=rechTexte.

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Published

17.12.2018

How to Cite

Bartes, R. (2018). Evolution of VAT. Financial Law Review, (12(4), 1–16. https://doi.org/10.4467/22996834FLR.18.017.9998

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Articles