文章基本信息

标题：Fiscal Aspects of Taxes in European Countries
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作者：MIRCEA MUNTEAN ; DANIELA CRISTINA SOLOMON
期刊名称：Economy Transdisciplinarity Cognition
印刷版ISSN：2067-5046
电子版ISSN：2068-7389
出版年度：2012
期号：1
页码：86-95
出版社：George Bacovia University from Bacau
摘要：Taxation is a system within the economic policy of each European member state,which establishes taxes due to the consolidated state budget. In order to correctly assess thesize of fiscal obligations of European states and, especially, of the European Union states, itis necessary to know the particularities of the fiscal system in each and every country. A characteristic of European Union countries is the fact that they have the community acquiswhich includes basic principles of taxation that each member state must apply according tospecific conditions. The countries that are not part of the European Union have their own taxsystems that ensure the collection of state revenues for the financing of expenses. Each state has its own organised structures and specific forms of taxation that are included inthe operating mechanisms of the respective countries. Organizing taxation is based on thenational interests of each European state, whose solution determines the elaboration ofpolicies and adoption of regulations by bodies in every country. By means of the fiscal policy, each country sets taxes to contribute to budget revenues inorder to finance expenses for the operation of each state
关键词：European Countries; European Union; taxes; budget policies