文章基本信息

标题：COMPARATIVE APPROACHES REGARDING FISCAL SYSTEMS IN EUROPEAN UNION
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作者：Braşoveanu, Iulian ; Obreja Brasoveanu, Laura ; Paun, Cristian 等
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2007
卷号：11(516)(supplement)(vol2)
期号：11(516)(supplement)(vol2)
页码：65-74
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：The role and the dimension of the state involvement in the economy represent the most important topic debated on by all the economic schools. To achieve this target, the state can use as an instrument the fiscal policy. For Romania, the present time brings forth new challenges - the joining to the European Union. The fiscal policy has to be achieved so as to support the nominal and real convergence, in the same time being flexible enough to make easier some inner and outer shocks in the moment of joining. We presented the main features of the European Union fiscal systems, for the fiscal revenues: corporate on income tax, personal income tax, social security contributions, value added tax, excise tax. The analysis was realized for 1995-2007.
关键词：taxation; direct taxation; indirect taxation; social security contributions; personal income tax; corporate income tax; value added tax; excise tax.