| Popis: |
With the intensity of the implementation of budgetary policy, there has been a tendency to increase the taxation of different areas since 1970 in most EU Member States. This upward trend in taxation, also called progressive taxation, has lasted for more than three decades, dating back to the 2000s, with the expansion of various economic sectors, and the increase in spending, implicitly with the accumulation of various public debts. In this regard, at the conclusion of the Maastricht Treaty and then the Stability and Growth Pact, the most important Member States were forced to adopt various legislative measures to stabilize fiscal policies due to many budgetary shortcomings and public debt. Each Member State of the European Union has interpreted the treaties concluded in the early 1990s, as a result some states have reduced spending and others have imposed greater tax burden on taxpayers by increasing taxes and duties. However, the real winners were the states that took advantage of this fiscal instability and reduced their tax burdens on some taxes, such as income tax, corporate tax and social security contributions. |
