ANALIZA EVOLUŢIEI RATEI FISCALITĂŢII ÎN STATELE UNIUNII EUROPENE, ÎN PERIOADA 2000 – 2007
ANALYSIS OF TAX RATE CHANGES IN EU COUNTRIES IN THE PERIOD 2000-2007

Summary/Abstract: 2004 was a turning point în European Union taxation. If during the 2000 – 2004 period, the average tax rate experienced a reduction from 40,6% to 38,9%, during 2004 – 2007, which is the period of joining of the 12 new member states (EU 12), it increased from 38,9% to 39,8%. The paper examines tax rate developments în the EU countries în 2000 – 2007 and provides some explanations of these developments.

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