eprintid: 10788
rev_number: 25
eprint_status: archive
userid: 3773
dir: disk0/00/01/07/88
datestamp: 2008-09-28 00:21:37
lastmod: 2019-09-26 22:18:49
status_changed: 2008-09-28 00:21:37
type: paper
metadata_visibility: show
abstract: The cultural diversity of the European Union reflects somehow on the tax system used by each country. To European level, the way of approaching the tax system has known two approaching plans: European continental approach, according to which the tax drawings are made up of taxations and contributions, existing conceptual differences at the level of content; Anglo-Saxon approach, according to which the tax drawings are made up of all the elements of tax nature,
named “taxes”, their role being to ensure most of the incomes of the public budgets, without differences at the level of content. In this item we tried to make a short
synthesis of the tax characteristic used within the EU and to surprise the main efforts made in order to unify the tax language.
copyrightnote: I certify that I have the right to deposit the contribution with MPRA
creators_name: Mitu, Narcis Eduard
creators_id: narcised@yahoo.com
date: 2007
date_pub: 2007
full_text_status: public
identifierabstract: http://mpra.ub.uni-muenchen.de/10788/
institutions: University of Craiova, Faculty of Economics and Business Administration
ispublished: pub
journal: Annals of the University of Craiova, ISSN 1843-3723
keywords: direct taxes, indirect taxes, social contributions, tax system
language: en
pagerange: 168-178
referencetext: 1. Radu Bufan and the collaborators (2005) - Tratat de drept fiscal, vol.I, Publishing House Lumina Lex, Bucureşti.

2. Nicolae Hoanţă (2000) - Economie şi finanţe publice, Publishing House Polirom, Iaşi.

3. Gheorghe Matei, Marcel Drăcea, Raluca Drăcea (2005) - Fnianţe publice, Publishing House Sitech, Craiova.

4. Tatiana Moţteanu and the collaborators (2005) - Politici fiscale şi europene, Publishing House Universitară, Bucureşti.
subjects: E62
subjects: H20
subjects: H30
subjects: E63
title: European Tax Practice
volume: No.35
citation:   Mitu, Narcis Eduard  (2007): European Tax Practice.  Published in: Annals of the University of Craiova, ISSN 1843-3723 , Vol. No.35,   (2007): pp. 168-178.  
document_url: https://mpra.ub.uni-muenchen.de/10788/1/MPRA_paper_10788.pdf