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Although the value added tax is most often used tax it is a relatively young tax instrument that can assure significant increase in countries tax revenues. The advantage of VAT is that it is a consumption tax and so the tax payers take it as a natural part of the price. To assure the transparency and flexibility of relationships between EU countries, EC stresses the need of harmonizing Member States’ approaches to VAT rates and tax bases. Development of its rates refers to a relative autonomy of the states’ policies and at the same time illustrates the changes in the tax harmonization process, which enhances the need for its research. The paper analyzes the development of VAT rates in the EU since their introduction, with the emphasis on the period 2000–2012. Development is evaluated in terms of harmonization and fiscal consolidation in the crisis years. At the same time the implicit rate of value added tax is determined, which serves as a measure of tax collection success to its base.

Developments of VAT Rates in EU Countries in the Context of Harmonization and Fiscal Consolidation