In-Depth Study Of European Union Fiscal Approximation

In-Depth Study Of European Union Fiscal Approximation

The current study presents a viewpoint on the EU fiscal policy contents, advocating the need for an in-depth understanding and acceleration of the 27 national fiscal system components and the creation of the EU Tax System that would enable the Single Market operation and the enforcement of the four...

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Main Author: Andreea Roxana TOMI
Format: Article
Language:English
Published: Romanian National Institute of Statistics 2011-05-01
Series:Revista Română de Statistică
Subjects:
fi scal policy
deepening
tax harmonization
principles
Online Access:http://www.revistadestatistica.ro/Articole/2011/A4en_rrs%204_2011.pdf
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spelling doaj-ba61b92b28264ae3bbf5fbc1b078839a2020-11-24T22:37:26ZengRomanian National Institute of StatisticsRevista Română de Statistică1018-046X1844-76942011-05-0159043647In-Depth Study Of European Union Fiscal ApproximationAndreea Roxana TOMIThe current study presents a viewpoint on the EU fiscal policy contents, advocating the need for an in-depth understanding and acceleration of the 27 national fiscal system components and the creation of the EU Tax System that would enable the Single Market operation and the enforcement of the four fundamental liberties within the European Union. In the author’s opinion, the extant common fiscal policy elements are only marginal, while the actions aimed at an in-depth understanding of a broad fiscal policy are essential to the extent they point at both direct and indirect taxation aspects whose approximation is a priority.http://www.revistadestatistica.ro/Articole/2011/A4en_rrs%204_2011.pdffi scal policydeepeningtax harmonizationprinciples
collection DOAJ
language English
format Article
sources DOAJ
author Andreea Roxana TOMI
spellingShingle Andreea Roxana TOMI
In-Depth Study Of European Union Fiscal Approximation
Revista Română de Statistică
fi scal policy
deepening
tax harmonization
principles
author_facet Andreea Roxana TOMI
author_sort Andreea Roxana TOMI
title In-Depth Study Of European Union Fiscal Approximation
title_short In-Depth Study Of European Union Fiscal Approximation
title_full In-Depth Study Of European Union Fiscal Approximation
title_fullStr In-Depth Study Of European Union Fiscal Approximation
title_full_unstemmed In-Depth Study Of European Union Fiscal Approximation
title_sort in-depth study of european union fiscal approximation
publisher Romanian National Institute of Statistics
series Revista Română de Statistică
issn 1018-046X
1844-7694
publishDate 2011-05-01
description The current study presents a viewpoint on the EU fiscal policy contents, advocating the need for an in-depth understanding and acceleration of the 27 national fiscal system components and the creation of the EU Tax System that would enable the Single Market operation and the enforcement of the four fundamental liberties within the European Union. In the author’s opinion, the extant common fiscal policy elements are only marginal, while the actions aimed at an in-depth understanding of a broad fiscal policy are essential to the extent they point at both direct and indirect taxation aspects whose approximation is a priority.
topic fi scal policy
deepening
tax harmonization
principles
url http://www.revistadestatistica.ro/Articole/2011/A4en_rrs%204_2011.pdf
work_keys_str_mv AT andreearoxanatomi indepthstudyofeuropeanunionfiscalapproximation
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