Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 18 ISSUE 2
Written by Nicoleta STANCIU

The purpose of this study is to make a methodological and technical synthesis on taxation in the countries of the European Union, as well as to highlight the methodology and tax rates for corporate tax and value added tax in 14 European countries. This study highlights that taxes and charges in Europe are not much different from those in Romania. More substantial differences are recorded in the tax rates applied by 26 countries of the European Union but also those outside the EU. In some EU Member States, a number of tax reform measures have been taken, such as: reducing social contributions, lowering VAT in labour intensive sectors, introducing and increasing environmental taxes. Establishing the legal framework for taxation, depending on the fiscal policy objectives of the state, the impact of fiscal discipline in combating the underground economy and tax evasion, improving the methods and procedures used by the tax office in tax settlement, levying and control are problems of utmost importance for ensuring that the public budget system is supplied with the necessary minimum resources.

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