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Analiză comparativă privind sistemul fiscal din țările UE

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cris.sourceIdoai:irek.ase.md:123456789/2679
dc.creatorApopii, Constantin
dc.date2023-05-25T08:30:02Z
dc.date2023-05-25T08:30:02Z
dc.date2023-03
dc.date.accessioned2023-11-13T20:51:56Z
dc.date.available2023-11-13T20:51:56Z
dc.descriptionAPOPII, Constantin. Analiză comparativă privind sistemul fiscal din țările UE = Comparative Analysis of the Tax System in EU Countries. Conducător șt.: GROSU, Veronica. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 111-117. ISBN 978-9975-147-93-4 (PDF).
dc.descriptionIt is important to mention some differences between certain fees and taxes, but also their values within the European Union, as well as their evolution over the years, but especially those differences between the more developed states, versus the states on the eastern side that they went through the communist period. The purpose of this analysis is to make us aware that the passage of 40-50 years through a totalitarian system produced certain unfavorable effects for the economies of those countries, with lagging behind the most democratic ones, through analyzes of some public statistics, but also the closeness of some from former communist countries to more developed countries. We also show that state taxes are also related to taxed incomes, as such in more developed countries the proportions may be higher, compared to those left behind. It is obvious the value added tax, as being the largest, but also the contribution for pensions, so those for income or profit tax, but also the contribution for health have lower percentages. From another point of view, another element that worked and continues to work, are those political visions of the various governments that were or are in the EU countries, and the measures that they ordered in different periods or in those of management of the crises that affected the 27 EU countries in certain periods. CZU: 336.22:061.1EU; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.14
dc.formatapplication/pdf
dc.identifier978-9975-147-93-4 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2679
dc.identifier.urihttps://cris.ase.md/handle/123456789/4516
dc.languageother
dc.publisherASEM
dc.subjecttaxation
dc.subjecttaxes
dc.subjectfees
dc.subjecttax systems
dc.subjectcontributions
dc.subjectValue-Added Tax (VAT)
dc.subjectdecision makers
dc.subjectstates
dc.subjectrevenues
dc.subjectEuropean Union
dc.subjectlegislation
dc.titleAnaliză comparativă privind sistemul fiscal din țările UE
dc.titleComparative Analysis of the Tax System in EU Countries
dc.typeArticle
dspace.entity.typePublication
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