Critically analyse the link between open frontiers and the p
Non-harmonisation of indirect taxes within the EU is a problem Brussels appears to be having much difficulty dealing with. Taxation upon fuel, tobacco and alcohol, as well as Value Added Tax (VAT) are but some of the categories that fall under the banner of indirect taxation, and with each respected sovereign state within the EU currently adopting their own policy on such matters it can be easily understood how in a proposed free market problems
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a catalyst that may help up to speed up the process of harmonisation, as lost revenue for many of the states will ensure that the problem is addressed sooner rather than later.
Bibliography
Dinan, Desmond. 1998. Encyclopaedia of the European Union. MacMillan
Cofrey, Peter.1995. The Future of Europe. Cambridge
Anderton, Alain. 1999. Economics, Second Edition. Oxford
Story, Jonathon.1993.The New Europe. Politics, Government and Economy since
1945. Oxford
www.euractiv.com
www.europa.eu.int/comm/taxation.customs
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