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2007•Economie teoretică şi aplicatăOpen access

COMPARATIVE APPROACHES REGARDING FISCAL SYSTEMS IN EUROPEAN UNION

Iulian Viorel Braşoveanu, Laura Obreja Brașoveanu, Cristian Păun

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Abstract

The role and the dimension of the state involvement in the economy represent the most important topic debated on by all the economic schools. To achieve this target, the state can use as an instrument the fiscal policy. For Romania, the present time brings forth new challenges - the joining to the European Union. The fiscal policy has to be achieved so as to support the nominal and real convergence, in the same time being flexible enough to make easier some inner and outer shocks in the moment of joining. We presented the main features of the European Union fiscal systems, for the fiscal revenues: corporate on income tax, personal income tax, social security contributions, value added tax, excise tax. The analysis was realized for 1995-2007.

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What this paper is about

The role and the dimension of the state involvement in the economy represent the most important topic debated on by all the economic schools. To achieve this target, the state can use as an instrument the fiscal policy. For Romania, the present time brings forth new challenges - the joining to the European Union. The fiscal policy has to be achieved so as to support the nominal and real convergence, in the same time being flexible enough to make easier some inner and outer shocks in the moment of joining. We presented the main features of the European Union fiscal systems, for the fiscal revenues: corporate on income tax, personal income tax, social security contributions, value added tax, excise tax. The analysis was realized for 1995-2007.

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Available abstract

The role and the dimension of the state involvement in the economy represent the most important topic debated on by all the economic schools. To achieve this target, the state can use as an instrument the fiscal policy. For Romania, the present time brings forth new challenges - the joining to the European Union. The fiscal policy has to be achieved so as to support the nominal and real convergence, in the same time being flexible enough to make easier some inner and outer shocks in the moment of joining. We presented the main features of the European Union fiscal systems, for the fiscal revenues: corporate on income tax, personal income tax, social security contributions, value added tax, excise tax. The analysis was realized for 1995-2007.

Key concepts: European union, Excise, Economics, Fiscal union, Fiscal policy, Tax revenue, Convergence (economics), Dimension (graph theory)

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