|Ultima descărcare din IBN:|
| SM ISO690:2012|
DINGA, Emil. Innovative visions on economic predictions and fiscal reform at european level. In: Creşterea economică în condiţiile globalizării: competitivitate, inovativitate, sustenabilitate. Ed. a 13-a/Vol. 1, 11-12 octombrie 2018, Chișinău. Chișinău, Republica Moldova: Complexul Editorial INCE, 2018, pp. 36-45. ISBN 978-9975-3202-8-3.
|Creşterea economică în condiţiile globalizării
Ed. a 13-a/Vol. 1, 2018
Conferința "Creşterea economică în condiţiile globalizării" |
Chișinău, Moldova, 11-12 octombrie 2018
|JEL: E62, F15, H21|
The reform of the European budget is a continue subject of disputes, since 2006, not only among political leaders, but also among the scientists and experts in the public policies. The crucial issue is the system of own resources of the European budget. In such a context, the paper analysis the possibility of introducing of a single tax in the European Union, which should replace the current four categories of resources, including the direct national contribution based on GNI (Gross National Income). To this end, the principles, criteria and other possible consequences (economic, fiscal, social, and moral) which such a tax involves are identified and examined. As a result, the paper suggests such a singe tax to work at the European Union level, aimed at to avoid (or, at least, considerably reduce) the political disputes supported by the Lisbon Treaty unanimity procedure in the European budget matter.
European budget, own resources, singe European tax, gross national income,
taxation, European Union