COMPARATIVE ANALYSIS OF FISCAL SYSTEMS AND POLICIES
Although fiscal harmonization with regard to indirect taxation has been achieved right from the beginning of the European Union, as regards direct taxation, Member States have much more freedom of decision, which leads to the diversity of tax systems and to differences in competitiveness through the...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Pitesti
2019-12-01
|
| Series: | Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice |
| Subjects: | |
| Online Access: | http://economic.upit.ro/repec/pdf/2019_3_23.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850056852950220800 |
|---|---|
| author | Delia IANCU |
| author_facet | Delia IANCU |
| author_sort | Delia IANCU |
| collection | DOAJ |
| description | Although fiscal harmonization with regard to indirect taxation has been achieved right from the beginning of the European Union, as regards direct taxation, Member States have much more freedom of decision, which leads to the diversity of tax systems and to differences in competitiveness through the use of fiscal instruments. Therefore, we describe Romania's position in the European context regarding fiscal competitiveness. Taking into account the recent reforms implemented by the European countries, we have focused on the general tax burden and direct taxation, taking into account the indirect taxes and social contributions paid by both employers and employees. The present paper also makes a series of recommendations regarding the directions of evolution of the fiscal policy of the European Union in the next period. On the one hand, fiscal policy must be designed to support nominal and especially real convergence in the European Union. At the same time, fiscal policy must be flexible enough to alleviate any internal and external shocks generated by accession. |
| format | Article |
| id | doaj-art-a23f0c1cd1594a6eaa1517cb6e5de0d0 |
| institution | DOAJ |
| issn | 1583-1809 2344-4908 |
| language | English |
| publishDate | 2019-12-01 |
| publisher | University of Pitesti |
| record_format | Article |
| series | Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice |
| spelling | doaj-art-a23f0c1cd1594a6eaa1517cb6e5de0d02025-08-20T02:51:35ZengUniversity of PitestiBuletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice1583-18092344-49082019-12-01183175181COMPARATIVE ANALYSIS OF FISCAL SYSTEMS AND POLICIESDelia IANCU0University of Craiova, RomaniaAlthough fiscal harmonization with regard to indirect taxation has been achieved right from the beginning of the European Union, as regards direct taxation, Member States have much more freedom of decision, which leads to the diversity of tax systems and to differences in competitiveness through the use of fiscal instruments. Therefore, we describe Romania's position in the European context regarding fiscal competitiveness. Taking into account the recent reforms implemented by the European countries, we have focused on the general tax burden and direct taxation, taking into account the indirect taxes and social contributions paid by both employers and employees. The present paper also makes a series of recommendations regarding the directions of evolution of the fiscal policy of the European Union in the next period. On the one hand, fiscal policy must be designed to support nominal and especially real convergence in the European Union. At the same time, fiscal policy must be flexible enough to alleviate any internal and external shocks generated by accession.http://economic.upit.ro/repec/pdf/2019_3_23.pdffiscal systemfiscal policypublic revenue |
| spellingShingle | Delia IANCU COMPARATIVE ANALYSIS OF FISCAL SYSTEMS AND POLICIES Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice fiscal system fiscal policy public revenue |
| title | COMPARATIVE ANALYSIS OF FISCAL SYSTEMS AND POLICIES |
| title_full | COMPARATIVE ANALYSIS OF FISCAL SYSTEMS AND POLICIES |
| title_fullStr | COMPARATIVE ANALYSIS OF FISCAL SYSTEMS AND POLICIES |
| title_full_unstemmed | COMPARATIVE ANALYSIS OF FISCAL SYSTEMS AND POLICIES |
| title_short | COMPARATIVE ANALYSIS OF FISCAL SYSTEMS AND POLICIES |
| title_sort | comparative analysis of fiscal systems and policies |
| topic | fiscal system fiscal policy public revenue |
| url | http://economic.upit.ro/repec/pdf/2019_3_23.pdf |
| work_keys_str_mv | AT deliaiancu comparativeanalysisoffiscalsystemsandpolicies |