SIMILARITIES AND DIFFERENCES BETWEEN THE FISCAL PRESSURE IN ROMANIA AND THAT IN FRANCE

Mihaela Tulvinschi ()
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Mihaela Tulvinschi: Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2022, vol. 10, issue 1, 88-95

Abstract: The determining factor of the taxpayer's behavior is represented by the fiscal pressure, calculated in the specialized literature as the ratio between the tax revenues obtained in a certain period of time and the gross domestic product of the same period. The purpose of the research is to carry out a comparative study on the fiscal pressure in Romania and France. This goal can be achieved by fulfilling the following proposed objectives: O1: carrying out a meta-analysis of the specialized literature to identify research trends regarding fiscal pressure; O2: analysis of fiscal pressure in Romania, in the period 2017-2021; O3: carrying out a comparison between the fiscal pressure in Romania and the fiscal pressure in France, in the period 2017-2021. By referring to the average of the fiscal pressure in the European Union, it is found that Romania is below the average, while France is above the average during the five years analyzed

Date: 2022
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