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Comparative Approaches Regarding Fiscal Systems in European Union

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Author Info
Iulian BRASOVEANU (Academy of Economic Studies, Bucharest)
Laura Obreja BRASOVEANU (Academy of Economic Studies, Bucharest)
Cristian PAUN (Academy of Economic Studies, Bucharest)

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Abstract

The role and the dimension of the state involvement in the economy represent the most important topic debated on by all the economic schools. To achieve this target, the state can use as an instrument the fiscal policy. For Romania, the present time brings forth new challenges - the joining to the European Union. The fiscal policy has to be achieved so as to support the nominal and real convergence, in the same time being flexible enough to make easier some inner and outer shocks in the moment of joining. We presented the main features of the European Union fiscal systems, for the fiscal revenues: corporate on income tax, personal income tax, social security contributions, value added tax, excise tax. The analysis was realized for 1995-2007.

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File URL: http://www.ectap.ro/documente/suplimente/simpozion_23_nov_2007_en_vol2.pdf
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Publisher Info
Article provided by Asociatia Generala a Economistilor din Romania - AGER in its journal Theoretical and Applied Economics.

Volume (Year): 04(521)(supplement) (2008)
Issue (Month): 04(521)(supplement) (April)
Pages: 65-74
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Handle: RePEc:agr:journl:v:04(521)(supplement):y:2008:i:04(521)(supplement):p:65-74

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Related research
Keywords: taxation; direct taxation; indirect taxation; social security contributions; personal income tax; corporate income tax; value added tax; excise tax.;

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