Fiscal Post-Crisis Evolutions in the EU

Liliana Anamaria Draì†ghici and Roxana Baì†diì‚rcea
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Liliana Anamaria Draì†ghici: Faculty of Economics and Business Administration, University of Craiova
Roxana Baì†diì‚rcea: Faculty of Economics and Business Administration, University of Craiova

Finante - provocarile viitorului (Finance - Challenges of the Future), 2017, vol. 1, issue 19, 145-152

Abstract: The last five years represented for the EU a series of changes and reforms imposed by the context of the crisis. In this article we analyse the recent fiscal reforms carried out in the space of the European Union, from the perspective of the fiscal incomes of the main incomes and taxes. The high deficits from the Member States were alleviated especially by increasing the taxation quotas and bases. On the level of the European Union we noticed a clear tendency of growing the standard VAT quotas, corroborated with a narrowing of rate of profit and a tendency to reduce the tax on profit for personal incomes.

Keywords: fiscal incomes; direct taxes; indirect taxes; social contributions (search for similar items in EconPapers)
JEL-codes: E62 H3 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2017:i:19:p:145-152

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