Comparation and Overall Assessment and the Criteria to the Various Possible EU Taxes

In this article, the various possible EU taxes are compared with regard to each of the criteria: budgetar, efficiency and equity criteria. Setting an equalisation mechanism to replace or complement the current GNI contribution could thus be a useful complement to tax autonomy in the context of a reform of the current own resource system.

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Year of publication:	2012
Authors:	MIHALACHE, Raluca Andreea
Published in:	Romanian Statistical Review Supplement. - Institutul National de Statistica şi Studii Economice (INSSE). - Vol. 60.2012, 1, p. 35-38
Publisher:	Institutul National de Statistica şi Studii Economice (INSSE)
Subject:	budgetary criteria \| equity criteria \| efficiency criteria \| accession by the EU \| public administration or civil services \| tax rate \| tax basis \| fiscality

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Extent:	application/pdf
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

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