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The Value Added Tax (VAT) is one of the key resources withintax collection and therefore VAT effectiveness and VATcomplexity represent one of the current world topics. Standardrates of VAT may and may not be the simple key to definewhether VAT is important in the tax mix or not. This paperfocuses on the question whether the amount of the VAT rate hasan impact on the share of VAT in the tax mix. The VAT share ontotal taxes is studied in connection of average and medianstandard rates applied so as to answer the question: “Do thecountries with higher share of VAT in the tax mix set itsstandard rates of VAT beyond the average of EU 27?” The paperexamines this issue using data EU member countries, especiallyEU 27, in years 1995–2010.

Impact of standard rate of VAT on tax mix in EU 27