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IMPACT OF TAX APPROACHES, STANDARDS, AND RULES ON THE PARAMETERS OF TAX POLICY IN EU MEMBER STATES
Resumo
Objective: This article aims to systematize the experience of forming and implementing tax policy in EU member states and to identify the dominant aspects of this policy.
Methods: The research utilizes a qualitative and quantitative analysis of scientific literature, data from Eurostat, PwC, and the Taxation and Customs Union portal. The study covers tax burden, labor taxes, and GDP growth correlations among 27 EU countries from 2012 to 2022, including an examination of the non-taxable minimum income in several EU nations.
Results: The findings indicate that despite unified tax approaches, standards, and rules across the EU, the parameters of tax policy vary significantly among member states. For the majority of EU countries, labor taxes dominate the tax structure, though the specific approaches to their structure and tax scale differ widely.
Conclusion: The study concludes that while common tax trends exist, such as the minimum rates for excisable goods and corporate tax rate reductions, individual EU countries maintain distinct tax policies adapted to their specific socio-economic contexts.
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DOI: http://dx.doi.org/10.21902/Revrima.v3i45.7075
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