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The Various Possible Eu Taxes

Author

Listed:
  • Raluca-Andreea Mihalache

    (University Artifex of Bucharest, Romania)

Abstract

In this article, the various possible EU taxes are compared with regard to each of the criteria: budgetary, equity and efficiency criteria. In principle, this problem of revenue insufficiency can be overcome by combining several resources, including contributions from the Member States, to make up for the needs of the EU budget Setting an equalisation mechanism to replace or complement the current GNI contribution could thus be a useful complement to tax autonomy in the context of a reform of the current own resource system.

Suggested Citation

  • Raluca-Andreea Mihalache, 2012. "The Various Possible Eu Taxes," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 4(3a), pages 566-573, September.
    • Handle: RePEc:jes:wpaper:y:2012:v:4:i:3a:p:566-573
    as

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    File URL: http://ceswp.uaic.ro/articles/CESWP2012_IV3a_MIH.pdf
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    References listed on IDEAS

    as
    1. Stephen Smith, 1992. "Financing the European Community: a review of options for the future," Fiscal Studies, Institute for Fiscal Studies, vol. 13(4), pages 98-127, November.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    accession by the EU; accounting methods; budgetary criteria; efficiency criteria; equity criteria; fiscality; tax basis; tax rate Romania;
    All these keywords.

    JEL classification:

    • C10 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - General
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development

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