期刊名称：Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice
印刷版ISSN：1583-1809
电子版ISSN：2344-4908
出版年度：2007
卷号：6
页码：229-236
语种：English
出版社：Publishing house of University of Pitesti, Romania
摘要：Although the “flat tax” is not considered to be a panacea for all the economical problems,more and more countries – among them the new member states – introduced or are in the process of elaborating new universal taxation regimes.In the European Union,the idea of flat tax introduction was accepted mainly by the states of Central and Eastern Europe.There are two principal arguments for a flat tax—growth and fairness.Many economists are attracted to the idea because the current tax system,with its high rates and discriminatory taxation of saving and investment,reduces growth,destroys jobs,and lowers incomes.A flat tax would not eliminate the damaging impact of taxes altogether,but by dramatically lowering rates and ending the tax code’s bias against saving and investment,it would boost the economy’s performance when compared with the present tax code.This paper intends to show that the positive economic effects of flat tax introduction do not have similar dimensions in all the European states that resorted to such a reformation of their fiscal system.It also shows the negative effects of such fiscal system.
