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European Tax Practice

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Author Info

  • Mitu, Narcis Eduard

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.

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File URL: http://mpra.ub.uni-muenchen.de/10788/
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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 10788.

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Date of creation: 2007
Date of revision:
Handle: RePEc:pra:mprapa:10788

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Related research

Keywords: direct taxes; indirect taxes; social contributions; tax system;

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Cited by:
  1. Raluca DRACEA & Cristian STANCIU & Ekrem TUFAN, 2008. "The Impact of the Fiscal Competition on The Migration in European Union," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(36), pages 1267-1273, May.

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