PERSPECTIVES IN CAPITAL TAXATION IN THE CURRENT ECONOMIC CONTEXT AT EUROPEAN LEVEL

Nicoleta Mihaila
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Nicoleta Mihaila: Centre for Financial and Monetary Research “Victor Slavescu”, N.I.E.R., Romanian Academy, Bucharest, Romania

Journal of Financial and Monetary Economics, 2024, vol. 12, issue 1, 58-67

Abstract: The main purpose of the paper is the analysis of capital taxation in the European Union in 2018-2022, the methodology used being descriptive, by appealing to various bibliographic sources, mainly from foreign literature, and empirical, by processing and analyzing the data taken from international databases (Eurostat). We consider the analysis of corporate and individual taxation at the level of EU member states during the mentioned period, as well as the proposal of some measures in order to increase the economic efficiency and revenues of the EU member state.

Keywords: corporate income taxation; personal income taxation; global minimum tax; tax administration (search for similar items in EconPapers)
JEL-codes: F23 H24 H25 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:vls:rojfme:v:12:y:2024:i:1:p:58-67

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