IDEAS home Printed from
   My bibliography  Save this article

Diversity Of Taxation Systems In The Eu Countries


  • Marius SURUGIU

    () (Institute of National Economy)


By creating the Common Market and coordinating the economic policies of the member states, within the European Union, it is aimed to promote economic development and improvement of the living standard. The concept of common market makes reference firstly to eliminating custom duties within the Union, to the provision of common customs’ tariff and trading policy against third countries, to eliminating the barriers to free movement of goods, services, persons and capital, and to the coordination of the member states’ legislation as well. Fiscal policy measures enforced within EU aim at compliance with the provisions of the EU Treaty and pursue to eliminate from within the Union custom taxes and all other measures with similar effects, and ensuring that competition within EU is not affected.

Suggested Citation

  • Marius SURUGIU, 2006. "Diversity Of Taxation Systems In The Eu Countries," Romanian Journal of Economics, Institute of National Economy, vol. 22(1(31)), pages 110-118, June.
  • Handle: RePEc:ine:journl:tome:22:y:2006(xvi):i:1(31):p:110-118

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    fiscal policy; fiscal system; custom taxes;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General


    Access and download statistics


    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:ine:journl:tome:22:y:2006(xvi):i:1(31):p:110-118. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Valentina Vasile). General contact details of provider: .

    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.

    We have no references for this item. You can help adding them by using 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.