出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：The paper presents the European tax system referring to the evolution of fiscal pressure in two different periods of time. In the first part, we present general directives of European Union regarding fiscal policies applied in the member states, highlighting the general European priorities. In the second part, we analyze de evolution of tax revenues in EU countries and we correlate them with the rate of budget deficit. We chose the first period of time (2008- 2010) to observe how the crisis influenced the analyzed indicators and then we compared the situation with the second period (2011-2013), when European Commission started to send signals in order to recover fiscal stability. In the last part, we presented the main requirements of the European Commission for 2015 and we emphasized the conclusions obtain with this paper.
关键词：taxation; fiscal pressure; budget deficit; public expenditure; fiscal policy.
