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European Tax Practice

Author

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  • Mitu, Narcis Eduard

Abstract

The cultural diversity of the European Union reflects somehow on the tax system used by each country. To European level, the way of approaching the tax system has known two approaching plans: European continental approach, according to which the tax drawings are made up of taxations and contributions, existing conceptual differences at the level of content; Anglo-Saxon approach, according to which the tax drawings are made up of all the elements of tax nature, named “taxes”, their role being to ensure most of the incomes of the public budgets, without differences at the level of content. In this item we tried to make a short synthesis of the tax characteristic used within the EU and to surprise the main efforts made in order to unify the tax language.

Suggested Citation

  • Mitu, Narcis Eduard, 2007. "European Tax Practice," MPRA Paper 10788, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:10788
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    File URL: https://mpra.ub.uni-muenchen.de/10788/1/MPRA_paper_10788.pdf
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    Cited by:

    1. Raluca DRACEA & Cristian STANCIU & Ekrem TUFAN, 2008. "The Impact of the Fiscal Competition on The Migration in European Union," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(36), pages 1267-1273, May.

    More about this item

    Keywords

    direct taxes; indirect taxes; social contributions; tax system;

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • 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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