EVOLUTIONS AND TRENDS IN THE STRUCTURE OF TAXATION IN THE EUROPEAN UNION AND ROMANIA

Ionel Leonida
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Ionel Leonida: Centre for Financial and Monetary Research "Victor Slavescu", N.I.E.R., Romanian Academy, Bucharest, Romania

Journal of Financial and Monetary Economics, 2021, vol. 9, issue 1, 50-58

Abstract: In this paper we analyze the evolution of the tax structure in the European Union, following the evolution and contribution of certain types of taxes (direct, indirect, social contributions) to the establishment of current revenues. At the same time, we try to capture and argue a link between the economic structure and the fiscal structure in groups of countries and in individual countries, but also between the fiscal structure and the level of current GDP revenues. The results of the global and individual analysis will be evaluated in relation to the fiscal structure in Romania, providing important benchmarks in terms of orientation and adaptation of the fiscal structure in relation to the economic structure.

Keywords: tax structure; tax revenue; tax rates; tax competition (search for similar items in EconPapers)
JEL-codes: F65 H11 H20 (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:vls:rojfme:v:9:y:2021:i:1:p:50-58

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