期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2010
卷号：1
期号：11
页码：308-315
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：Taxation is one of the key concerns of each state and one of the direct ways to influence economic development at European level. This paper aims to make an analysis of the development stage of coordination of fiscal policies of European countries, highlighting the crucial role that a uniform fiscal policy has at European level on the stability and economic development. Moreover, there are envisaged the efforts of the EU countries to reform and harmonize fiscal systems for the passage, in the near future, to a unified fiscal system. To this end there are analytically addressed the requirements of the Stability and Growth Pact of the European Union. Furthermore, we intend to make a summary of the reforms undertaken and of the directions of the budgetary- fiscal reform envisaged at European level.
