European Tax Practice
AbstractThe 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.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 10788.
Date of creation: 2007
Date of revision:
direct taxes; indirect taxes; social contributions; tax system;
Find related papers by JEL classification:
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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- E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy
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