文章基本信息

标题：FISCAL COMPETITION IN EUROPE
本地全文：下载
作者：Moga Aura-Carmen Masca Simona-Gabriela
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：In the context of the free movement of goods, capital, labor and services, the fiscal competition is a government tool in gaining competitive advantages. The main objective of the fiscal system is to collect revenues for the government to support the public services. Each European state has the liberty to establish its own fiscal policy. The main objective of the paper is to underline the impact of fiscal measures that European governments prepare as a response to the deepening economic crisis, on their competitive advantage in the line of fiscal competition.
关键词：fiscal competition, fiscal policy, income tax.