Direct Taxation in the European Union Countries (I)

Direct Taxation in the European Union Countries (I)

Number 8, August 2021  »  Taxation

Econ 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.
Classification JEL: K34, H87 | Pages: 65-72

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