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STATELE MEMBRE ALE UNIUNII EUROPENE CARE AU ADOPTAT COTA UNICĂ DE IMPOZITARE


Sorin Blaj
Universitatea Europeană "Drăgan" din Lugoj, Facultatea de Ştiinţe Economice
Str. Ion Huniade, Nr. 2, 350500 Lugoj, Jud. Timiş, România,
Tel. 0256 – 359.198, Fax. 0256 – 359.200, This e-mail address is being protected from spambots. You need JavaScript enabled to view it
Abstract
By enlarging the European Union with ten new states on May 1st, 2004, and with further
two (Romania and Bulgaria) on January 1st 2007 the number of countries that adopted flat
tax for personal income taxation has increased continuously, and there is a potential to
increase their number in future years.
Keywords: flat tax rate, proportional taxation system, European Union.
JEL Classification: H21, H24, H31.

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