期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：2
语种：English
出版社：Ovidius University Press
摘要：Since 1970 there has been a tendency to increase taxation in the Member States,trend that persisted for three decades,given the extension of the public sector in the economy,and hence the growth of public spending. In the late 90s,following the Treaty of Maastricht and then the Stability and Growth Pact,Member States were constrained to adopt measures to ensure fiscal consolidation (reducing annual budget deficits and public debt). Some have reduced spending,while others have instead focused on the increase of temporary taxes. There were,however,countries that,taking advantage of the boom period,proceeded to a reduction of the tax burden,especially on personal income taxation,taxation on companies and of social insurance contributions.
