Record Details

Survey on EU27 Budgets: Taxes

Transylvanian Review of Administrative Sciences

View Archive Info
 
 
Field Value
 
Title Survey on EU27 Budgets: Taxes
 
Creator INCEU, Adrian Mihai; Associate Professor, Department of Finance,
Faculty of Economics and Business Administration,
Babeş-Bolyai University, Cluj-Napoca, Romania
ZAI, Paul; Ph.D. Candidate, Department of Public Administration, Faculty of Political, Administrative and Communication Sciences, Babeş-Bolyai University, Cluj-Napoca, Romania
BABICI, Mihai; Master Student, Department of Public Administration, Faculty of Political, Administrative and Communication Sciences, Babeş-Bolyai University, Cluj-Napoca, Romania
LAZĂR, Dan Tudor; Associate Professor, Department of Public Administration, Faculty of Political, Administrative and Communication Sciences, Babeş-Bolyai University, Cluj-Napoca, Romania
 
Subject —
 
Description 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.
 
Publisher Babes Bolyai University
 
Contributor —
 
Date 2010-02-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://rtsa.ro/tras/index.php/tras/article/view/103
 
Source Transylvanian Review of Administrative Sciences; 2010: Issue No. 29 E/February; 71-85
18422845
 
Language eng
 
Relation http://rtsa.ro/tras/index.php/tras/article/view/103/99
 
Rights Copyright (c) 2014 Transylvanian Review of Administrative Sciences