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SURVEY ON EU27 BUDGETS: TAXES

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Author(s): Adrian Mihai INCEU | Paul ZAI | Mihai BABICI | Dan Tudor LAZĂR

Journal: Transylvanian Review of Administrative Sciences
ISSN 1842-2845

Volume: 29;
Issue: 1;
Start page: 71;
Date: 2010;
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Keywords: budgets | EU countrie | taxes | 27 EU countries | indirect taxes | Direct taxes

ABSTRACT
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.

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