THE VARIOUS POSSIBLE EU TAXES

CES Working Papers

关键词: accession by the EU;    accounting methods;    budgetary criteria;    efficiency criteria;    equity criteria fiscality;    tax basis;    tax rate;   

DOI  :  

来源: DOAJ

【 摘 要 】

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.

【 授权许可】

Unknown