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Fiscal Post-Crisis Evolutions in the EU

Author

Listed:
  • Liliana Anamaria DRĂGHICI

    (Faculty of Economics and Business Administration, University of Craiova)

  • Roxana BĂDIÌ‚RCEA

    (Faculty of Economics and Business Administration, University of Craiova)

Abstract

The last five years represented for the EU a series of changes and reforms imposed by the context of the crisis. In this article we analyse the recent fiscal reforms carried out in the space of the European Union, from the perspective of the fiscal incomes of the main incomes and taxes. The high deficits from the Member States were alleviated especially by increasing the taxation quotas and bases. On the level of the European Union we noticed a clear tendency of growing the standard VAT quotas, corroborated with a narrowing of rate of profit and a tendency to reduce the tax on profit for personal incomes.

Suggested Citation

  • Liliana Anamaria DRĂGHICI & Roxana BĂDIÌ‚RCEA, 2017. "Fiscal Post-Crisis Evolutions in the EU," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(19), pages 145-152, November.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2017:i:19:p:145-152
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    References listed on IDEAS

    as
    1. Jens Matthias Arnold, 2008. "Do Tax Structures Affect Aggregate Economic Growth?: Empirical Evidence from a Panel of OECD Countries," OECD Economics Department Working Papers 643, OECD Publishing.
    2. European Commission, 2015. "Tax reforms in EU Member States - 2015 Report," Taxation Papers 58, Directorate General Taxation and Customs Union, European Commission.
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    More about this item

    Keywords

    fiscal incomes; direct taxes; indirect taxes; social contributions;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents

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