Survey on EU27 Budgets: Taxes
<p>In this study we make an analysis of the major aspects concerning the budgets of the EU countries. On this paper we focus on the main taxes of the 27 EU countries. Our analysis concerns the direct taxes and indirect taxes. Direct taxes have the following structure: current taxes on income a...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Babes-Bolyai University, Cluj-Napoca
2010-02-01
|
| Series: | Transylvanian Review of Administrative Sciences |
| Online Access: | https://rtsa.ro/tras/index.php/tras/article/view/103 |
| _version_ | 1797262752792707072 |
|---|---|
| author | Adrian Mihai INCEU Paul ZAI Mihai BABICI Dan Tudor LAZĂR |
| author_facet | Adrian Mihai INCEU Paul ZAI Mihai BABICI Dan Tudor LAZĂR |
| author_sort | Adrian Mihai INCEU |
| collection | DOAJ |
| description | <p>In this study we make an analysis of the major aspects concerning the budgets of the EU countries. On this paper we focus on the main taxes of the 27 EU countries. Our analysis concerns the direct taxes and indirect taxes. Direct taxes have the following structure: current taxes on income and taxes on capital. Current taxes on income are made up of: taxes on income and other current taxes. Taxes on income consist of tax on personal income and the tax on the revenue or profit of companies. Indirect taxes consist of: taxes on production and imports, which in turn are composed of taxes on production and other taxes on production. The taxes on production consist of: Value Added Tax, taxes on imports excluding VAT and taxes on production excluding VAT and duties. Analysis of main trends of taxation in the European Union countries will be achieved by calculating several indicators, namely: fixed-base indices, chain-based indices, minimum, maximum, average, percentages and percentages of total GDP.</p> |
| first_indexed | 2024-03-11T11:48:23Z |
| format | Article |
| id | doaj.art-f60fbf652c4c4afaa693f4eb57c8f8a4 |
| institution | Directory Open Access Journal |
| issn | 1842-2845 |
| language | English |
| last_indexed | 2024-04-25T00:02:07Z |
| publishDate | 2010-02-01 |
| publisher | Babes-Bolyai University, Cluj-Napoca |
| record_format | Article |
| series | Transylvanian Review of Administrative Sciences |
| spelling | doaj.art-f60fbf652c4c4afaa693f4eb57c8f8a42024-03-14T07:28:34ZengBabes-Bolyai University, Cluj-NapocaTransylvanian Review of Administrative Sciences1842-28452010-02-016297185119Survey on EU27 Budgets: TaxesAdrian Mihai INCEU0Paul ZAI1Mihai BABICI2Dan Tudor LAZĂR3Associate Professor, Department of Finance, Faculty of Economics and Business Administration, Babeş-Bolyai University, Cluj-Napoca, RomaniaPh.D. Candidate, Department of Public Administration, Faculty of Political, Administrative and Communication Sciences, Babeş-Bolyai University, Cluj-Napoca, RomaniaMaster Student, Department of Public Administration, Faculty of Political, Administrative and Communication Sciences, Babeş-Bolyai University, Cluj-Napoca, RomaniaAssociate Professor, Department of Public Administration, Faculty of Political, Administrative and Communication Sciences, Babeş-Bolyai University, Cluj-Napoca, Romania<p>In this study we make an analysis of the major aspects concerning the budgets of the EU countries. On this paper we focus on the main taxes of the 27 EU countries. Our analysis concerns the direct taxes and indirect taxes. Direct taxes have the following structure: current taxes on income and taxes on capital. Current taxes on income are made up of: taxes on income and other current taxes. Taxes on income consist of tax on personal income and the tax on the revenue or profit of companies. Indirect taxes consist of: taxes on production and imports, which in turn are composed of taxes on production and other taxes on production. The taxes on production consist of: Value Added Tax, taxes on imports excluding VAT and taxes on production excluding VAT and duties. Analysis of main trends of taxation in the European Union countries will be achieved by calculating several indicators, namely: fixed-base indices, chain-based indices, minimum, maximum, average, percentages and percentages of total GDP.</p>https://rtsa.ro/tras/index.php/tras/article/view/103 |
| spellingShingle | Adrian Mihai INCEU Paul ZAI Mihai BABICI Dan Tudor LAZĂR Survey on EU27 Budgets: Taxes Transylvanian Review of Administrative Sciences |
| title | Survey on EU27 Budgets: Taxes |
| title_full | Survey on EU27 Budgets: Taxes |
| title_fullStr | Survey on EU27 Budgets: Taxes |
| title_full_unstemmed | Survey on EU27 Budgets: Taxes |
| title_short | Survey on EU27 Budgets: Taxes |
| title_sort | survey on eu27 budgets taxes |
| url | https://rtsa.ro/tras/index.php/tras/article/view/103 |
| work_keys_str_mv | AT adrianmihaiinceu surveyoneu27budgetstaxes AT paulzai surveyoneu27budgetstaxes AT mihaibabici surveyoneu27budgetstaxes AT dantudorlazar surveyoneu27budgetstaxes |