asked the Minister for Finance to what extent a shift in emphasis from direct to indirect taxation will occur under EEC conditions.
Ceisteanna—Questions. Oral Answers. - Direct and Indirect Taxation.
26.
It is not a condition of EEC membership that a particular ratio of direct to indirect taxation should obtain.
Membership of the EEC will entail adoption of the value-added system of taxation. Steps to introduce this tax are already in train but this will not result in a change in the balance between direct and indirect taxation.
A degree of harmonisation of excise duties and of taxation on interest and dividend payments is envisaged in the context of the Economic and Monetary Union.