Various Approaches to Economic Development and Fiscal Policy for the European Union Member Countries

Maria Felicia Chirculescu () and Gabriela Bu?an ()
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Maria Felicia Chirculescu: University “Constantin Brâncuºi” Targu Jiu, Romania
Gabriela Bu?an: University “Constantin Brâncuºi” Targu Jiu, Romania

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 2, 402-405

Abstract: Taking decisions on the establishment of new taxes or the modification of existing ones take into account various aspects of the needs of the State, the level of development, but in many countries, increasing coordination of decisions in the sphere of taxation and adapting national tax systems to social needs changing goals remain. Each country is characterized by specific stages of economic development, with different evolutions of budgetary revenue and expenditure systems, and a variety of tax systems. In this work are summarized different approaches to economic development, tax system, tax policy, etc., and various reforms undertaken within them.

Keywords: economic development; tax system; tax policy (search for similar items in EconPapers)
JEL-codes: G32 O23 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xv:y:2015:i:2:p:402-405

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