Theoretical And Practical Aspects of Tax Policy in The Context of The EU Countries Economic Sphere

The taxes are a common instrument of a government policy that affect its operation in short and long term. It has a direct impact on the country’s economic performance, and therefore on the real economy. The study focuses on the search for a relationship between taxes and the economic sphere in EU countries. The analysis concerns the selected elements of fiscal policy, i.e. direct taxes, which are an important element of the tax system of countries. The focus is primarily on the analysis of direct taxes, which significantly affect the taxpayer’s direct income, in relation to the broadly understood economic sphere, for which the indicator adopted for the needs of the study was the GDP.