Analiză comparativă privind sistemul fiscal din țările UE
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APOPII, Constantin. Analiză comparativă privind sistemul fiscal din țările UE. In: Provocările contabilităţii în viziunea tinerilor cercetători, Ed. Ediția a 7-a, 9-10 martie 2023, Chişinău. Chişinău: Departamentul Editorial-Poligrafic al ASEM, 2023, Ediția a 7-a, pp. 111-117. DOI: https://doi.org/10.53486/issc2023.14
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Provocările contabilităţii în viziunea tinerilor cercetători
Ediția a 7-a, 2023
Conferința "Provocările contabilităţii în viziunea tinerilor cercetători"
Ediția a 7-a, Chişinău, Moldova, 9-10 martie 2023

Analiză comparativă privind sistemul fiscal din țările UE

Comparative analysis of the tax system in EU countries

DOI:https://doi.org/10.53486/issc2023.14
CZU: 336.22:061.1EU
JEL: M40, M41

Pag. 111-117

Apopii Constantin
 
Universitatea „Ştefan cel Mare”, Suceava
 
 
Disponibil în IBN: 30 iunie 2023


Rezumat

It is important to mention some differences between certain fees and taxes, but also their values within the European Union, as well as their evolution over the years, but especially those differences between the more developed states, versus the states on the eastern side that they went through the communist period. The purpose of this analysis is to make us aware that the passage of 40-50 years through a totalitarian system produced certain unfavorable effects for the economies of those countries, with lagging behind the most democratic ones, through analyzes of some public statistics, but also the closeness of some from former communist countries to more developed countries. We also show that state taxes are also related to taxed incomes, as such in more developed countries the proportions may be higher, compared to those left behind. It is obvious the value added tax, as being the largest, but also the contribution for pensions, so those for income or profit tax, but also the contribution for health have lower percentages. From another point of view, another element that worked and continues to work, are those political visions of the various governments that were or are in the EU countries, and the measures that they ordered in different periods or in those of management of the crises that affected the 27 EU countries in certain periods.

Cuvinte-cheie
taxation, taxes, fees, tax systems, contributions, value added tax, decision makers, states, revenues, EU, legislation