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In-Depth Study Of European Union Fiscal Approximation

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Author(s): Andreea Roxana TOMI

Journal: Revista Română de Statistică
ISSN 1018-046X

Volume: 59;
Issue: 4;
Start page: 36;
Date: 2011;
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Keywords: fi scal policy | deepening | tax harmonization | principles

ABSTRACT
The current study presents a viewpoint on the EU fiscal policy contents, advocating the need for an in-depth understanding and acceleration of the 27 national fiscal system components and the creation of the EU Tax System that would enable the Single Market operation and the enforcement of the four fundamental liberties within the European Union. In the author’s opinion, the extant common fiscal policy elements are only marginal, while the actions aimed at an in-depth understanding of a broad fiscal policy are essential to the extent they point at both direct and indirect taxation aspects whose approximation is a priority.

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