IDEAS home Printed from https://ideas.repec.org/a/aio/fpvfcf/v1y2016i18p150-158.html

The Fiscal Policy in the EU States from Central and Eastern Europe

Author

Listed:
  • Liliana Anamaria Draghici

    (University of Craiova)

Abstract

The fiscal reforms in most of the Member States are different, oscillating between the implementation of their own fiscal policies, by increasing or reducing fiscal tasks and the process of implementing the fiscal European policy according to the EU taxations or recommendations both on the level of the tax payers but also on the level of the public decisive actors. In this article we identified a wide variety of fiscal strategies in countries which generated the crisis: some of them increased the consumption taxes while others introduced an increase in the tax on profit but also new solutions. In this article we carried out a comparative analysis of the evolution of the types of taxes in the ECC countries but also their efficiency.

Suggested Citation

  • Liliana Anamaria Draghici, 2016. "The Fiscal Policy in the EU States from Central and Eastern Europe," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 150-158, November.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2016:i:18:p:150-158
    as

    Download full text from publisher

    File URL: http://feaa.ucv.ro/FPV/018-017.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
    2. Joshua Aizenman & Yothin Jinjarak, 2008. "The collection efficiency of the Value Added Tax: Theory and international evidence," The Journal of International Trade & Economic Development, Taylor & Francis Journals, vol. 17(3), pages 391-410.
    3. European Commission, 2015. "Taxation trends in the European Union: 2015 edition," Taxation trends 2015, Directorate General Taxation and Customs Union, European Commission.
    4. Pratham, 2015. "Annual Status of Education Report (Rural) 2014," Working Papers id:6398, eSocialSciences.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. European Commission, 2016. "Taxation trends in the European Union: 2016 edition," Taxation trends 2016, Directorate General Taxation and Customs Union, European Commission.
    2. Agnieszka Szczypińska, 2019. "What drives the VAT gap in the European Union?," Collegium of Economic Analysis Annals, Warsaw School of Economics, Collegium of Economic Analysis, issue 55, pages 69-82.
    3. Cole, Alexandre Lucas & Guerello, Chiara & Traficante, Guido, 2023. "Government debt deleveraging in the EMU," International Economics, Elsevier, vol. 173(C), pages 296-324.
    4. Daniela Penu, 2016. "Indirect Taxes in Romania – an Econometric Analysis," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(1), pages 121-128, March.
    5. Longenecker, Emily Irene & Barnum, Anthony Justin, 2017. "The problem of secondary education completion: The case study of Cape Verde, a small island developing state," International Journal of Educational Development, Elsevier, vol. 53(C), pages 48-57.
    6. Alexander Knobel & Sergey Sinelnikov-Murylev & Ilya Sokolov, 2013. "Quality of the Administration of Value-Added Tax in OECD countries and Russia," Working Papers 0050, Gaidar Institute for Economic Policy, revised 2013.
    7. Favero, Carlo A. & Giavazzi, Francesco & Alesina, Alberto & Paradisi, Matteo & Barbiero, Omar, 2017. "The effects of Fiscal Consolidations: Theory and Evidence," CEPR Discussion Papers 12016, C.E.P.R. Discussion Papers.
    8. Joo, Dongoh & Tasci, Asli D.A. & Woosnam, Kyle M. & Maruyama, Naho U. & Hollas, Chadley R. & Aleshinloye, Kayode D., 2018. "Residents' attitude towards domestic tourists explained by contact, emotional solidarity and social distance," Tourism Management, Elsevier, vol. 64(C), pages 245-257.
    9. Radu CIOBANU & Adriana Florina POPA & Daniela-Nicoleta SAHLIAN, 2023. "Analysis of the Decisive Factors of the VAT Gap," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 4(1), pages 50-57, January.
    10. James Alm & Denvil Duncan, 2014. "Estimating Tax Agency Efficiency," Public Budgeting & Finance, Wiley Blackwell, vol. 34(3), pages 92-110, September.
    11. International Monetary Fund, 2011. "Republic of Lithuania: Selected Issues Paper," IMF Staff Country Reports 2011/327, International Monetary Fund.
    12. Michael Keen, 2013. "The Anatomy of the Vat," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(2), pages 423-446, June.
    13. Annegrete Bruvoll, 2009. "On the measurement of environmental taxes," Discussion Papers 599, Statistics Norway, Research Department.
    14. Mohamed BEN AMAR & Nahed ZGHIDI, 2016. "The relationship between inclusive growth, inequality and poverty in Africa," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(2(607), S), pages 117-126, Summer.
    15. Kodjo Adandohoin & Vigninou Gammadigbe, 2022. "The revenue efficiency consequences of the announcement of a tax transition reform: The case of WAEMU countries," African Development Review, African Development Bank, vol. 34(S1), pages 195-218, July.
    16. Gadong Toma Dalyop, 2020. "Tax structure and political instability in Africa," International Journal of Economic Policy Studies, Springer, vol. 14(1), pages 77-121, February.
    17. De Laet, Jean-Pierre & Wöhlbier, Florian, 2008. "Tax burden by economic function A comparison for the EU Member States," MPRA Paper 14761, University Library of Munich, Germany.
    18. Julian Kullick & Christoph M. Hackl, 2017. "Dynamic Modeling and Simulation of Deep Geothermal Electric Submersible Pumping Systems," Energies, MDPI, vol. 10(10), pages 1-37, October.
    19. Hrvoje Šimoviæ, 2009. "Effective Corporate Income Tax Burden in Croatia," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 12(2), pages 107-121, November.
    20. Aviral Tiwari, 2013. "Taxation, Economic Growth and Political Stability," Transition Studies Review, Springer;Central Eastern European University Network (CEEUN), vol. 20(1), pages 49-61, April.

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • P35 - Political Economy and Comparative Economic Systems - - Socialist Institutions and Their Transitions - - - Public Finance

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aio:fpvfcf:v:1:y:2016:i:18:p:150-158. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Alina Manta (email available below). General contact details of provider: https://edirc.repec.org/data/fecraro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.