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Some coordinates concerning taxation in the EU candidate countries

Author

Listed:
  • Carmen Comaniciu

    (“Lucian Blaga” University of Sibiu, Romania)

Abstract

For accession to European Union, tax area is of particular importance, because it recognizes the impact of taxation on economic growth and development, and indirect taxation significantly contributes to the formation of the EU budget resources. Without prejudice to the fiscal sovereignty of Member States, EU tax policy strategy aims establishing a framework that eliminate the tax obstacles that may affect cross-border economic activity, identify the actions on preventing and combating tax evasion, improve collaboration between tax administrations. Without claiming an exhaustive approach, through issues highlighted in this article, we will identify both the similarities and the particularities of taxation from Albania, Macedonia, Montenegro, Serbia and Turkey, and also manner in which taxation of the 5 EU candidate countries meets the requirements on the fiscal coordination and fiscal harmonization from EU tax policy perspective.

Suggested Citation

  • Carmen Comaniciu, 2015. "Some coordinates concerning taxation in the EU candidate countries," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 15(1), pages 91-100.
    • Handle: RePEc:pet:annals:v:15:y:2015:i:1:p:91-100
    as

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    References listed on IDEAS

    as
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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    candidate countries; EU tax policy; direct taxation; indirect taxation; fiscal freedom;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents

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