RECENT DEVELOPMENTS IN THE EU TAXATION

Anticipating the economic and social change, European Union member states have decided to restructure their aspirations and fiscal priorities. European Union fiscal policy aims to achieve important goals, such as free movement of capital, competitiveness, economic growth and employment, avoiding, at the same time, harmful tax competition between Member States. In this paper we undertook a structural - quantitative analysis of the EU taxation in order to highlight the degree to which fiscal policy objectives proposed by European decision makers are fulfilled and the existent disparities among the member states, resulting in frustration of the taxpayers.