The operational efficiency of tax burden sharing systems and experiences with the completeness check on VAT

It is a frequently expressed opinion of experts that the distribution of the tax burden is disproportionate and cuts down on efficiency and, besides all these, the tax burden sharing system works with low efficiency. These opinions are, however, mostly subjective and contain few particular arguments. The author of this research article, a scientific researcher at CORVINUS University of Budapest, Hungary, as well as an external expert of IOTA, will now make an attempt to compare and contrast the theoretically possible and the actually realised tax- and contribution revenues and explore the phenomena potentially causing the differences between them, relying on data on consumption taxes from the EU-27. Our editorial office considers this RA as a piece for debate and gladly invites you to give your opinion on the subject matter.