La fiscalidad en la Unión Europea

Juan Francisco Corona
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Juan Francisco Corona: Catedrático de Hacienda Pública. Universidad de las Islas Baleares

EKONOMIAZ. Revista vasca de Economía, 1997, vol. 38, issue 02, 36-55

Abstract: This study analyses the current fiscal situation in the European Union on the basis of a consideration of the social and economic causes which have motivated recent tax reforms in most countries. The study of the main features of EU tax systems centers on the overall composition of the fiscal system, with particular attention to personal and corporate income taxes. The analysis is completed with a reference to the process of European fiscal harmonization and concludes with a brief consideration of foreseeable future trends, based on the evolution of international trends and the development of the process of fiscal harmonization.

Keywords: Reformas fiscales; sistema fiscal europeo; armonización fiscal (search for similar items in EconPapers)
JEL-codes: E62 E63 H87 K34 O23 (search for similar items in EconPapers)
Date: 1997
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Persistent link: https://EconPapers.repec.org/RePEc:ekz:ekonoz:1997202

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