RECENT DEVELOPMENTS IN THE EU TAXATION
Flavia Barna and
Petru-Ovidiu Mura
Additional contact information
Petru-Ovidiu Mura: West University from Timiºoara Faculty of Economics and Business Administration Timiºoara, Romania
Revista Tinerilor Economisti (The Young Economists Journal), 2011, vol. 1, issue 16, 9-18
Abstract:
Anticipating the economic and social change, European Union member states have decided to restructure their aspirations and fiscal priorities. European Union fiscal policy aims to achieve important goals, such as free movement of capital, competitiveness, economic growth and employment, avoiding, at the same time, harmful tax competition between Member States. In this paper we undertook a structural - quantitative analysis of the EU taxation in order to highlight the degree to which fiscal policy objectives proposed by European decision makers are fulfilled and the existent disparities among the member states, resulting in frustration of the taxpayers.
Keywords: fiscal policy; labor taxation; tax burden; implicite rate of taxation; fiscal revenues structure. (search for similar items in EconPapers)
JEL-codes: E62 E63 (search for similar items in EconPapers)
Date: 2011
References: View complete reference list from CitEc
Citations:
Downloads: (external link)
http://feaa.ucv.ro/RTE/016-01.pdf (application/pdf)
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2011:i:16:p:9-18
Access Statistics for this article
Revista Tinerilor Economisti (The Young Economists Journal) is currently edited by Ionascu Costel
More articles in Revista Tinerilor Economisti (The Young Economists Journal) from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Ionascu Costel ().