DEVELOPMENTS OF THE COMMUNITY FISCAL POLICY
DEVELOPMENTS OF THE COMMUNITY FISCAL POLICY

Author(s): Dănuța Mădălina SCIPANOV
Subject(s): Social Sciences
Published by: Carol I National Defence University Publishing House
Keywords: fiscal policy; community taxation; economic measures; taxation.
Summary/Abstract: In this article, a comparative analysis of the evolution of the community tax policy is carried out, from the perspective of the national policy as well as at the level of the European Union. Thus, by comparing the two fiscal systems, regarding the fiscal approach at the level of some member states, it will be possible to highlight the particularities of fiscal competitiveness and the impact of taxation on the economy of the European Union. Taxation is a historical result of the social, political, and economic environment at the global, regional, or national level and implicitly individually. It starts from the assumption that the state of development of a state is dependent to a significant extent on the history of its fiscal system, and on the way it is designed and functions. The concern for the study of fiscal policy and the state budget was generated by the importance that a government must give to these monetary policy instruments. National taxation represents one of the most dynamic phenomena in the market economy, through which the public authority establishes not only the coordinates of the setting, collection, and control of taxes and fees but also their use more or less as a balancing tool of the management directions of the market. The elaboration of the fiscal policy is a particularly complex act of decision based on the efficiency criterion, that is, the need to establish and obtain the highest possible return on it with the existing resources. The purpose of fiscal policies is to ensure the mobilization of public revenues as high as possible, under the conditions of encouraging economic affairs and investments, simultaneously with the promotion of equity in everyone's contribution to revenues, with the assurance of social protection and the well-being of the individual. The article, from an epistemological and practical point of view, deals with the issue of taxation and the state budget in Romania, constituting, at the same time, a challenge that supports developments and additions on the part of those interested. Therefore, the novelty of this article starts from the existing realities in the European Union and details a wide spectrum of problems regarding the role of states in the economy, the mechanism of taxation and its improvement under the conditions of macroeconomic stabilization; analyzes the level of taxation in Romania and at the level of the European Union; compares the existing levels of taxation in the European Union, analyzing fiscal competition and the effects on legal entities.

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