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European Tax Practice

Narcis Mitu ()

MPRA Paper from University Library of Munich, Germany

Abstract: The cultural diversity of the European Union reflects somehow on the tax system used by each country. To European level, the way of approaching the tax system has known two approaching plans: European continental approach, according to which the tax drawings are made up of taxations and contributions, existing conceptual differences at the level of content; Anglo-Saxon approach, according to which the tax drawings are made up of all the elements of tax nature, named “taxes”, their role being to ensure most of the incomes of the public budgets, without differences at the level of content. In this item we tried to make a short synthesis of the tax characteristic used within the EU and to surprise the main efforts made in order to unify the tax language.

Keywords: direct taxes; indirect taxes; social contributions; tax system (search for similar items in EconPapers)
JEL-codes: E62 H20 H30 E63 (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:10788

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