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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 6, Number 2, Year 2018| THEORETICAL AND PRACTICAL CONSIDERATIONS ON FISCAL POLICY IN THE FIELD OF DIRECT TAXATION IN THE MEMBER STATES OF THE EUROPEAN UNION | 
Download | | Author(s): Maria Felicia Chirculescu | | DOI: 10.4316/EJAFB.2018.623 | | Abstract: Direct taxes are important sources of budget revenue in each Member State of the European Union because it mainly concerns the taxation of profits and the taxation of income from individuals from any source. European fiscal policy can not impose standardization on the tax systems of the Member States, but the tax policy promoted is designed to make national tax systems compatible for the Member States of the European Union and for those acceding to integration on the basis of the common objectives established by the Treaties concluded. | | Keywords: Fiscal Policy, Direct Taxes, European Union. | References:
Books
1. Brezeanu, P., Simion, I., Celea, S. (2005). European Fiscality, Economic, Bucharest.
2. Chirculescu, M., F., (2013). Direct Taxation In The European Union. Theoretical And Practical Approaches, Mirton, Timisoara.
3. Lupu, N. (2015). The Taxation Competitiveness Within The European Union, Economy Transdisciplinarity Cognition, Bacau.
4. Nandra, E., R. (2008). Tax Competition: Inferno And Fiscal Paradise, S.C. Sfera S.R.L., Cluj Napoca
5. Stolojan, T., Tartacan, R. (2002). European Integration And European Tax Policy, Burg, Sibiu
Article From Journals
6. Chirculescu, M., F., (2018). Advantages And Disadvantages Of Tax Competition In The
European Union, Annals Of "Constantin Brâncu?i" University Of Targu Jiu, Economia Series, 1, 186-192.
7. Dobrota, G. (2010). Direct Taxation In Romania And The European Union, Annals Of
"Constantin Brâncu?i" University Of Targu Jiu, Economia Series, 2, 201-210.
8. Lupu, N. (2015). The Taxation Competitiveness Within The European Union, Economy Transdisciplinarity Cognition, 18(1), 46-52.
9. Radu, M. E., European Union Fiscal Policy Strategy, Knowledge Horizons – Economics,
“Dimitrie Cantemir” Christian University, L6(4), 81-84.
Legisltion
10. Council Directive 77/799/CEE, Council Directive 2011/16 / EU Of 15 February 2011 On The Administrative Cooperation In The Field Of Taxation And Repealing Directive 77/799 / EEC
Internet Source
11. Taxation Trends In The European Union, Data For The EU Member States, Iceland And Norway” Editin 2017. Retrieved January 20, 2018 From Https://ec.europa.eu/taxation_customs/sites/taxation/files/taxation_trends_report_2017.pdf.
12. Www.europa.eu [accesed January 20, 2018].
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