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Various Approaches to Economic Development and Fiscal Policy for the European Union Member Countries

Author

Listed:
  • Maria Felicia Chirculescu

    (University “Constantin Brâncuºi” Targu Jiu, Romania)

  • Gabriela Bu?an

    (University “Constantin Brâncuºi” Targu Jiu, Romania)

Abstract

Taking decisions on the establishment of new taxes or the modification of existing ones take into account various aspects of the needs of the State, the level of development, but in many countries, increasing coordination of decisions in the sphere of taxation and adapting national tax systems to social needs changing goals remain. Each country is characterized by specific stages of economic development, with different evolutions of budgetary revenue and expenditure systems, and a variety of tax systems. In this work are summarized different approaches to economic development, tax system, tax policy, etc., and various reforms undertaken within them.

Suggested Citation

  • Maria Felicia Chirculescu & Gabriela Bu?an, 2015. "Various Approaches to Economic Development and Fiscal Policy for the European Union Member Countries," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 402-405, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:2:p:402-405
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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/2015/i2/ANALE%20vol%2015%20issue_2_2015_site.pdf
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    More about this item

    Keywords

    economic development; tax system; tax policy;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development

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