期刊名称：Transylvanian Review of Administrative Sciences
印刷版ISSN：1842-2845
出版年度：2010
卷号：6
期号：29
页码：71-85
语种：English
出版社：Babes Bolyai University
其他摘要：In this study we make an analysis of the major aspects concerning the budgets of the EU countries. On this paper we focus on the main taxes of the 27 EU countries. Our analysis concerns the direct taxes and indirect taxes. Direct taxes have the following structure: current taxes on income and taxes on capital. Current taxes on income are made up of: taxes on income and other current taxes. Taxes on income consist of tax on personal income and the tax on the revenue or profit of companies. Indirect taxes consist of: taxes on production and imports, which in turn are composed of taxes on production and other taxes on production. The taxes on production consist of: Value Added Tax, taxes on imports excluding VAT and taxes on production excluding VAT and duties. Analysis of main trends of taxation in the European Union countries will be achieved by calculating several indicators, namely: fixed-base indices, chain-based indices, minimum, maximum, average, percentages and percentages of total GDP.
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