EVOLUTION OF FISCAL INTERVENTION - EVIDENCE FROM EU COUNTRIES

The economic downward of the last years contributed to the reduction of the tax base and adjustment of the tax burden in order to mitigate the effects of the crisis. This statement gives us an impulse to take consideration on changes in the level of fiscal intervention caused by the discretionary decisions of the authorities amongst EU countries. The fiscal authorities sought for the consolidation of public finances reaching for income instruments within a continued fiscal policy. Naturally therefore the question should be asked, how much discretionary decisions influenced the changes in the level of fiscalism which is recognizes as fiscal intervention in countries. It appears that the taken measures have had a positive impact on changes in the fiscal intervention of the countries, reducing it. The subject of the study is therefore to analyze the changes of fiscalism level in the European Union countries in pre- and post-crisis period. The adopted test period covers the years 2004-2015. However, due to limited access to the data, in some cases the analysis period has been shortened.