PROBLEMS AND DEVELOPMENTS IN THE EU TAX SYSTEM

Chirculescu Maria Felicia and Eugenia Mara ()
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Chirculescu Maria Felicia: “CONSTANTIN BRANCUSI” UNIVERSITY, TARGU JIU, ROMANIA

Annals - Economy Series, 2014, vol. 6, 247-254

Abstract: In this paper we conducted a brief analysis of the tax system in Romania compared to other EU Member States, taking into account the main characteristics of tax systems in terms of direct taxation, indirect taxation, and social contributions to the achievement of budgetary revenues. Studies show that taxation Member States of the European Union in recent years has been marked by increasing tax burden by implementing measures aimed in particular indirect tax increases, but nevertheless there were a number of changes at the level of direct taxation and social contributions.

Keywords: direct taxation; indirect taxation; social contributions (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2014:v:6:p:247-254

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