References of the Fiscal System?s Adaptation in the Context of Reforming the European Social Models

• Author: Marius Frunza, Elena Toma
• Position: Alexandru Ioan Cuza University of Iasi, Faculty of Economics and Business Administration
• Pages: 342-350

European Integration -

Realities

342

References o

Context of R

1

“

Alexandru Ioan Cuza” Univ

2

”Alexandru Ioan Cuza” Univ

Abstract: The purpose and

th

delineation of the representative

complex process of adaptatio n o

In this respect, the statistical ana

social economic systems, forefr

European Social Models, and it

related to the requirements of th

conceived and differentiated app

between the components of eac

regarding their adaptation proces

context of producing destabilizi

economic processes, the issue of

Keywords:

government expendi

1 Introduction

This paper, aims as main objec

connecting fiscal systems in the

and empirical.

The motivation in approaching th

for the countries on “the old” con

First, within the European socia

versi

ons of capitalist social and

Second, in the context of build

autonomy (from enforcing and in

it is to be noticed that ,in time, th

adapted, according to the fast cha

whole. In such a con

text, regardi

es and Perspectives

s of the Fiscal System’s Adaptation in t

f Reforming the European Social Mod

Marius Frunză

1

, Elena Toma

2

niversity of Iasi, Faculty of Economics and Busines

frunzammarius@gmail.com

niversity of Iasi, Faculty of Economics and Busines

elena.toma29@gmail.com

the objectives of this approach circumscribe to the high

ve markers as milestones in the uneven dynamics, both in time

of the fiscal systems in the context of re

forming the Europea

analysis made on a sample grouping cou ntries with different t

efront and retrospectively outlines, a series of steps in the

it is to be noticed the fact that th e adaptation of the national f

f t he social and economic development on each step, was to

applied, t

hrough th eir main co mponents. The neglect of the

each fiscal system can lead to making unrealistic assessmen

cess to the requirements of European Social Models reform.

lizing phenomena (recession, crisis, unemployment) which d

of fiscal sustainability may have most unwanted consequences

diture

; taxation; welfare state; European integration

jective, the highlighting and the delineation of th

he context of reforming the European Social Mod

this theme resides from the confluence of at least th

ontinent.

cial and economic system and its subsidiaries, v

and economic systems, each one, with its own d

ilding the European construction, the defining di

insurance of autonomy point of view) is t

he fiscal

, the European Social Models needed and still need

changes of social and economic systems, and to th

rding the quality of the fiscal systems as subsystem

2011

in the

odels

ness Administration,

ness Administration,

ighlighting and the

me and space, of the

pean Social Models.

nt types o f capitalist

he reforming of the

al fiscal subsystems,

s to be distinctively

he interd ependences

ents and propo sals

Even more, in the

h disrupt social and

ces.

f the main markers of

odels, both conceptual

t three defining aspects

, visibly coexist more

n development model.

dimension of national

cal one. Never the less,

ed to be developed and

the global system as a

tems within the higher