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Direct Taxation in the European Union Countries (II)

Author

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  • Maria-Cosmina PINȚEA

    (Brașov, Romania)

Abstract

The importance of the topic lies in the role played by taxation and fiscal reforms in this field for the economic development of the states around the globe especially as this paper focuses on the Member States of the European Union, which record different levels of taxation and where there are still quite a few different approaches to taxation, despite sustained efforts towards convergence. The involvement of our country in this process of European integration is based on removing the inconsistencies and failures of previous reforms, as well as reconciling the objectives of efficiency, effectiveness and equity that are the foundation of an optimal tax system.

Suggested Citation

  • Maria-Cosmina PINȚEA, 2021. "Direct Taxation in the European Union Countries (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(9), pages 63-72, September.
    • Handle: RePEc:ahd:journl:v:2:y:2021:i:9:p:63-72
    DOI: 10.37945/cbr.2021.09.07
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    References listed on IDEAS

    as
    1. Dackehag , Margareta & Hansson, Åsa, 2012. "Taxation of Income and Economic Growth: An Empirical Analysis of 25 Rich OECD Countries," Working Papers 2012:6, Lund University, Department of Economics.
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    More about this item

    Keywords

    OECD; EU; tax system; Fiscal Code; convergence; fiscal policies; double tax treaties;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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