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Recent Developments In The Eu Taxation

Author

Listed:
  • Flavia Barna

    (West University from Timiºoara Faculty of Economics and Business Administration Timiºoara, Romania)

  • Petru-Ovidiu Mura

    (West University from Timiºoara Faculty of Economics and Business Administration Timiºoara, Romania)

Abstract

Anticipating the economic and social change, European Union member states have decided to restructure their aspirations and fiscal priorities. European Union fiscal policy aims to achieve important goals, such as free movement of capital, competitiveness, economic growth and employment, avoiding, at the same time, harmful tax competition between Member States. In this paper we undertook a structural - quantitative analysis of the EU taxation in order to highlight the degree to which fiscal policy objectives proposed by European decision makers are fulfilled and the existent disparities among the member states, resulting in frustration of the taxpayers.

Suggested Citation

  • Flavia Barna & Petru-Ovidiu Mura, 2011. "Recent Developments In The Eu Taxation," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(16), pages 9-18, April.
  • Handle: RePEc:aio:rteyej:v:1:y:2011:i:16:p:9-18
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    File URL: http://feaa.ucv.ro/RTE/016-01.pdf
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    Keywords

    fiscal policy; labor taxation; tax burden; implicite rate of taxation; fiscal revenues structure.;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • 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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