期刊名称:International Journal of Economic Practices and Theories
印刷版ISSN:2247-7225
出版年度:2015
卷号:5
期号:3
页码:314-320
语种:English
出版社:International Journal of Economic Practices and Theories
其他摘要:This paper aims to study all types of state aid expenditure from E.U. 27 between 2003-2012. We have used two sources of data : the European statistics database Eurostat and the database provided on the European Commission’s web site. There are presented two big categories of aid Non-crisis and Crisis-related aid. In the European Union, budgetary policy emphasizes the harmonization of tax systems in the Member States to diminish various tax obstacles, and eliminate harmful tax competition. Also we have to be noted the interest of Member States to reduce the level of state aid and better use them to avoid negative effects on competition. This paper is including also a forecasting part. It was made for the main categories of aid : total state aid, non-crisis state aid, the horizontal state aid and sectorial state aid. We have calculated fixed based indices, chain based indices, share in total, minimum, maximum and the average for different types of aid. The most important components of horizontal aid is Regional development aid and Environmental protection and energy saving aid and the most important sectorial aids are Agriculture aid and Transport aid.
关键词:state aid: EU 27; non-crisis aid; crisis-related aid.