文章基本信息

标题：EUROPEAN FISCAL COORDINATION
本地全文：下载
作者：Stela Aurelia Toader ; Laurenţiu Teodorescu
期刊名称：Romanian Economic and Business Review
印刷版ISSN：1842-2497
出版年度：2007
卷号：2
期号：4
出版社：Universitatea Romano-Americana
摘要：The existence of 27 different taxation systems in the European Union represents an obstacle against the good operation of the domestic market, generates significant extra costs for the trans-frontier trade and business on administrative plan and with regard to the observance thereof, it hinders the restructuration of societies, reduces competitiveness of European companies at world level and leads to double taxing situations. These are the main reasons for which, at present, at European level, the issue of coordinating the national fiscal systems is more current than ever.Under conditions in which accurate measurement of the fiscal burden is given by the effective taxation level, which corresponds to a nominal taxation quota and a taxation basis, and under conditions in which European cooperation and coordination must not lead to the abandonment of the national autonomy in the fiscal field, if the sovereignty of the member states with regard to setting the taxation quotas, the solution would be the adoption of a common consolidated basis of taxation at European level.
关键词：European Union; fiscal coordination; competitiveness; fiscal burden