Fiscal Post-Crisis Evolutions in the EU

Abstract

The last five years represented for the EU a series of changes and reforms imposed by the context of the crisis. In this article we analyse the recent fiscal reforms carried out in the space of the European Union, from the perspective of the fiscal incomes of the main incomes and taxes. The high deficits from the Member States were alleviated especially by increasing the taxation quotas and bases. On the level of the European Union we noticed a clear tendency of growing the standard VAT quotas, corroborated with a narrowing of rate of profit and a tendency to reduce the tax on profit for personal incomes.

Keywords

• fiscal incomes
• direct taxes
• indirect taxes
• social contributions