TRENDS IN TAXATION OF CONSUMPTION IN THE EUROPEAN UNION

In the article the special place was devoted to the issue of using Value Added Tax (VAT) and excise duties in the turnover taxation in the aspect of the development of the economic activity of enterprises. To this purpose were presented the observed tendencies in the last years in applying indirect taxes in individual countries of the European Union as well as the limitations, being a consequence of the process of the harmonization in this sphere. Here was also taken an attempt of the reply to the question, in what direction and the scope the process of the tax harmonization should run in the future in order to guarantee essential independence for individual states in effective realizing the social-economic policy.