Harmonization and Reformation of the Fiscal System of the South Eastern Europe according to EU Principles

Abstract

Apart from positive developments and the effects of globalism mankind is being challenged by the negative phenomenon caused by a number of crisis.It is broadly known that the global economic crisis change always financial markets, and this situation is difficult to be overcome.Bu unfortunately this crisis is not the only one.There is of high social dangerousness the incrimina and the de-balance of the ecosystem. There is no dilemma that the natural resources are in a continual degradation and in a continual decrease and this should be for every country a signal as a need to enter into changes of the economic model and basic structures. Without any calculation, if the world policies quickly don’t take measures to reduce the emission of CO2 to from 50 -80% then the capabilities of limiting the global warm changes. Just because of this governments should be more responsible in order to create an economic more advanced model on the basis of sustaiable development.To realise this model there should be made a substantial reform of the fiscal system, as well. Legislative basis should be re-designed in that way that taxes, licences and other instruments to be compatibile with the concepts for a sustainable environment development. Within this activities the reformation of the system should be done on the basis of rules,principles,programs and procedures of relevant institutions of EU. Respect to this elements creates more possibilities for unification of fiscal systems that as the final goal have itself accession to this organization.

DOI: 10.5901/ajis.2014.v3n4p65