文章基本信息

标题：DIVERSITY OF TAXATION SYSTEMS IN THE EU COUNTRIES
本地全文：下载
作者：Marius SURUGIU
期刊名称：Revista Romana de Economie
印刷版ISSN：1220-5567
出版年度：2006
卷号：22
页码：110-118
出版社：Romanian Academy
摘要：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 fre e 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
关键词：fiscal policy; fiscal system; custom taxes