TAXATION AND COMMON TAX POLICY IN EU COUNTRIES

Abstract

Today's modern states cover most of their expenditures with fiscal revenues, which are undoubtedly the most important group of revenues, and the most prominent item of these revenues should be taxes that cover 80% of public expenditures in the budgets of modern states. Through the introduction to the types and goals of taxation, the scope of taxes in the EU and their impact on work, consumption, energy, environment in four members of different levels of social and economic development was further clarified and defined. It was concluded that the harmonization of the system has not yet been fully implemented and that the tax policies in the member states still differ significantly in their impact on the set goals. Significant action is achieved not only through direct but also indirect taxes depending on the member. Developed members have the greatest impact on the work and preservation of the environment through taxes, with the growing importance of energy taxes. Less developed members are paying more and more attention to property taxation, environmental protection and increasing energy levies with a standard impact on household consumption.