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La Politique Fiscale Au Sein De L’Union Europeenne (Ue) Et En Roumanie

Author

Listed:
  • Mihaela GONDOR

    (Conf. univ. dr., Faculte de Sciences Economiques, Juridiques et Administratives,Universite "Petru Maior", Tirgu-Mures, Roumanie)

Abstract

Les Etats membres de l’UE ont des systemes fiscaux hétérogenes, fruits de l’histoire et des traditions nationales. La fiscalité est symbole de souveraineté. Les écarts de répartition entre les prélevements obligatoires tiennent a des conceptions différentes de l’impôt, souvent révélatrices de l’importance accordée a l’équité sociale et a la redistribution. En matiere de fiscalité, les décisions sont généralement prises a l’unanimité ce qui limite les possibilités d’harmonisation. Cependant, face a la concurrence fiscale entre les Etats membres, l’Union européenne se dirige progressivement vers une convergence des systemes fiscaux.

Suggested Citation

  • Mihaela GONDOR, 2009. "La Politique Fiscale Au Sein De L’Union Europeenne (Ue) Et En Roumanie," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 38, pages 86-98, September.
    • Handle: RePEc:pmu:cjurid:v:38:y:2009:p:86-98
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    More about this item

    Keywords

    fiscalité européenne; la crise; harmonisation; réformes;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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