Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/198200 
Year of Publication: 
2012
Citation: 
[Journal:] CES Working Papers [ISSN:] 2067-7693 [Volume:] 4 [Issue:] 3a [Publisher:] Alexandru Ioan Cuza University of Iasi, Centre for European Studies [Place:] Iasi [Year:] 2012 [Pages:] 566-573
Publisher: 
Alexandru Ioan Cuza University of Iasi, Centre for European Studies, Iasi
Abstract: 
In this article, the various possible EU taxes are compared with regard to each of the criteria: budgetary, equity and efficiency criteria. In principle, this problem of revenue insufficiency can be overcome by combining several resources, including contributions from the Member States, to make up for the needs of the EU budget Setting an equalisation mechanism to replace or complement the current GNI contribution could thus be a useful complement to tax autonomy in the context of a reform of the current own resource system.
Subjects: 
accession by the EU
accounting methods
budgetary criteria
efficiency criteria
equity criteria
fiscality
tax basis
tax rate Romania
JEL: 
C10
E62
H30
O23
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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