European Fiscal Policy and Taxation System in Italy

Oprișan Oana (), Țileagă Cosmin () and Nicodim Liliana ()
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Oprișan Oana: "Ovidius" University of Constanta
Țileagă Cosmin: "Lucian Blaga" University of Sibiu
Nicodim Liliana: "Ovidius" University of Constanta

Ovidius University Annals, Economic Sciences Series, 2017, vol. XVII, issue 2, 609-612

Abstract: The budget of all countries, large or small, developed or developing, are supplied mainly from compulsory levies. Everywhere, so budget revenues is about tax, by compulsory taxes. Collection of these requirements may be: tax (tax on the exact meaning of the word) or para (contributions). It can be seen that the range of fiscal instruments is very wide and, as things stand everywhere, does not seem to stop here. This is because fiscal instruments are less politically risky and more financially profitable. In this regard, the number and size of taxes, there are countries that are part of the so-called tax haven countries and living a true fiscal nightmare.

Keywords: taxes; fiscal instrument; fiscal policy; taxation system (search for similar items in EconPapers)
JEL-codes: E62 F36 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:609-612

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