ДДС тарифа с една или повече ставки?

Abstract

The current study on value added tax (VAT) is inspired by the growing swarm of ideas for modifying the value added tax tariff. Especially in a situation of unfinished covid pandemic and rising inflation, the temptation of lobby groups and political parties to offer lower taxation on basic foodstuffs, medicines, children‘s goods, etc. is huge. The present study, following the methodology and conclusions of economic theory, concludes that such proposals are economically inefficient. They will do more good than harm to the economy, and thus limit the space for effective social policy.