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The Fiscal Policy in the EU States from Central and Eastern Europe

Author

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  • Liliana Anamaria Draghici

    (University of Craiova)

Abstract

The fiscal reforms in most of the Member States are different, oscillating between the implementation of their own fiscal policies, by increasing or reducing fiscal tasks and the process of implementing the fiscal European policy according to the EU taxations or recommendations both on the level of the tax payers but also on the level of the public decisive actors. In this article we identified a wide variety of fiscal strategies in countries which generated the crisis: some of them increased the consumption taxes while others introduced an increase in the tax on profit but also new solutions. In this article we carried out a comparative analysis of the evolution of the types of taxes in the ECC countries but also their efficiency.

Suggested Citation

  • Liliana Anamaria Draghici, 2016. "The Fiscal Policy in the EU States from Central and Eastern Europe," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 150-158, November.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2016:i:18:p:150-158
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    File URL: http://feaa.ucv.ro/FPV/018-017.pdf
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    References listed on IDEAS

    as
    1. European Commission, 2015. "Taxation trends in the European Union: 2015 edition," Taxation trends 2015, Directorate General Taxation and Customs Union, European Commission.
    2. Joshua Aizenman & Yothin Jinjarak, 2008. "The collection efficiency of the Value Added Tax: Theory and international evidence," The Journal of International Trade & Economic Development, Taylor & Francis Journals, vol. 17(3), pages 391-410.
    3. Pratham, 2015. "Annual Status of Education Report (Rural) 2014," Working Papers id:6398, eSocialSciences.
    4. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    VAT; tax on profit; tax on income; social contributions;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • P35 - Political Economy and Comparative Economic Systems - - Socialist Institutions and Their Transitions - - - Public Finance

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