FISCAL UNION BETWEEN MZTH AND REALITY – TAX DEVELOPMENTS AND TRENDS IN THE EUROPEAN UNION AND EURO AREA

Alina Georgiana Solomon ()
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Alina Georgiana Solomon: Dimitrie Cantemir Christian University- Bucharest Faculty of Finance, Banking and Accountancy

Internal Auditing and Risk Management, 2013, vol. 29, issue 1, 18-27

Abstract: European integration means “a stage towards the organized world of tomorrow” as stated by Jean Monnet, involving, consequently, the correlation between economic and social values and objectives. Given the context, we notice the importance and the role of national policies in the European space, with a special emphasis on the monetary and fiscalbudgetary aspects. This study focuses on the research of the fiscal-budgetary integration, of the tax system evolution in the EU member states, due to the consequences of taxation upon the economic and social development of any country, given the frequent reforms to which the tax system was subjected with time.

Keywords: tax system; corporate tax; income tax; VAT (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ath:journl:v:29:y:2013:i:1:p:18-27

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