This paper deals with the consequences of signing the Treaty on the establishment, coordination and governance in the European Union, also known as the "Tax Treaty". Thus, our article presents some general concepts on the relationship between taxation, fiscal policy and the European Union,...

This paper assesses the effect of fiscal policy on economic growth in an AK model with endogenous labor supply. It is found that the structure of taxation and government expenditure could affect the long-run growth rate through their effect on households’ labor-leisure choice, saving-consuming...

Achieving the goals of the Government tax policy is not possible without a corresponding tax administration fitness without a modernization in relation to the requirements of Romania integration in the European Union. Achievement of the objectives and satisfying the requirements of European...

Налоговое администрирование в современных российских условиях является ядром реформирования фискальной системы и одним из важнейших факторов финансовой...

The present papers presents the problem of tax burden at the level of European Union between 2001 and 2006. The first part presents various opinions regarding the tax burden. The second part focused on the analysis of overall tax burden evolution over the period 2001-2006. The third part is...

Theoretical developments, improved methodologies and more extensive data have helped generate a dramatic increase in the literature testing or the impact of government size and fiscal policy on economic growth in recent years. We review a range of the more recent evidence and examine (1) the...

Tax competition, both at European and international level, is a current research topic given the current context of accelerating globalization. Subject to competition and tax competition, is increasingly important in the European Union, characterized by a high degree of economic integration, the...

The Stipulations of Treaty of Maastricht concerning the Monetary and Economic Union offer a new dimension to the politics of general taxation, by strict limitation of the governments’ possibility on financing the public outgoings by loans. The Accord for Steadiness and Development foresees...