Abstract
This paper proposes a comprehensive approach to identifying a single tax on European level, on the premise that harmonization is a priority for the union budget and european fiscal policy. This theme is constantly in discussions for European officials, however, configuring a single european tax remains an ineffective approach. It is difficult to establish a single tax at the level of 27 Member States, also the budgetary criteria like efficiency and equity contributions, reasonable principles, and, on the other hand, to generate a higher level of control over budgetary decision act and provide transparency on how must be managed the union budget.
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