Evolution of VAT

Richard Bartes


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.

Słowa kluczowe: France, public finance, indirect taxes, VAT

Ardant, G.: Histoire de I'impot. vol. 2, Paris: Fayard, 1972

Aron, R.: L'opinion des intellectuels, Caiman-Levy, 1955

Bouvier, M. (ed.): La TVA 60 ans apres. Parris: L.G.D.J., 2014

Bouvier, M.: Introduction au droit fiscal general et a la theorie de I'impot. lie ed. Paris: LGDJ, 2012

Brunei, D: La TVA invention fran^aise, revolution mondiale. Paris: Eyrolles, 2012

Egret, G.: Que sais-je: La TVA, Paris: PUF, 1989

Francie:    Zahranicni    obchod    a    investice    2018    (Businessinfo.cz),    Available    at: https://www.businessinfo.cz/cs/clanky/francie-zahranicni-obchod-a-investice-19013.html

Interview with Michel Bouvier of 6 April 2014. Available from: http://www.leidd.fr/Economie/La-TVA-un-tresor-national-de-moins-en-moins-rentable-660480

Laure, M.: La fonction cachee de la monnaie face aux charges assies sur 1'activite des entre-prises. Paris: PUF, 1997

Laure, M.: Les impots gaspilleurs. Paris: PUF, 2001

Laure, M.: Science fiscale. Paris: PUF, 1993

Pafizkova, I.: Dan z pfidane hodnoty. Casopis pro pravni vedu a praxi, Domu no. 2 (2004).

Available at: https://iournals.niuni.cz/cpvp/article/view/7768 Patrimoinorama:   Actualite   patrimoniale   [online].   Patrimoinorama.   Available from: http://www.patrimoinorama.com/index.php?option=com content&task=view8dd=7656&Itemid=29

Revue francaise de finances publiques. La TVA 60 ans apres. Parris : L.G.D.J. 296 p. ISBN 978-2275043883.

Udaje     z     vyberu     dani     (Financni     sprava).     Accessed     24     August     2018, http://www.financnisprava.cz/cs/dane/analyzy-a-statistiky/udaje-z-vyberu-dani

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

Act. No. 235/2004 Coll., on Value Added Tax, § 47 (1)

Code   general   des   impots,   (i.e.   General  Tax   Code),   the   date   10   January  2018, Article 278, 279. https://www.legifrance.gouv.fr/affichCode.do?cidTexte=LEGITEXT000006069577

FLR is distributed as a quarterly published and sold electronically. The journal is published in the open access formula