THE OPPORTUNITY TO IDENTIFY A SINGLE EUROPEAN TAX. A COMPREHENSIVE ANALYSIS

Ana-Maria Bercu

Theoretical and Applied Economics, 2011, vol. 5(558)(supplement), issue 5(558)(supplement), 384-389

Abstract: This paper proposes a comprehensive approach to identify a single tax on whether European, on the premise that harmonization is a priority for the union budget and fiscal policy. Although it is constantly in discussions of European officials, however, configuring a single tax idea remains an ineffective approach. On the one hand, it is difficult to establish a tax at the 27 Member States capable to meet the budgetary criteria of efficiency and equity and to accomplish reasonable the principle of contributions cumulatively, on the other hand, would generate a higher level of control over budgetary decision-union act and would provide transparency on how the union budget resource management.

Keywords: european tax; tax harmonization; union budget; fiscal policy; financial resources. (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:5(558)(supplement):y:2011:i:5(558)(supplement):p:384-389

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