ДАНЪЧНОТО ОБЛАГАНЕ В СТРАНИТЕ–ЧЛЕНКИ НА ЕС – СПЕЦИФИЧНИ ХАРАКТЕРИСТИКИ, ДИНАМИКА И ТЕНДЕНЦИИ
TAXATION IN THE EU MEMBER STATES – SPECIFIC FEATURES, DYNAMICS AND TRENDS

Summary/Abstract: Taxes are present at economic life as a phenomenon having a power to impact on the behavior and planning of the activity of the physical persons and judicial entities. In consequence of such relations and dependencies, the government applies the state mechanisms with a view to regulate the economic activity and to stimulate the economic growth. In the analyzed direction it is of great significance the circumstance related to the three possible tax bases – income, consumption or property. Bearing in mind the frequent economic and financial crises during the decade past, as well as the recessions connected with them, this article is aimed at performing an analysis of tax income of the EU Member states, and also to outline their contours and characteristic features.

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