AN OVERVIEW OF FISCAL PRESSURE IN THE EUROPEAN UNION

Ileana Iulia Istudor (), Florina Mocanu () and Marinela Daniela Manea ()
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Ileana Iulia Istudor: Valahia University, Targoviste, Romania
Florina Mocanu: Valahia University, Targoviste, Romania
Marinela Daniela Manea: Valahia University, Targoviste, Romania

Internal Auditing and Risk Management, 2021, vol. 62s, issue 2, 100-119

Abstract: An important part of the Gross Domestic Product is available to the state through taxes, fees and contributions. In the literature, there are many meanings of the fiscal pressure, also known as the rate of fiscality. Most of the meanings define this indicator as a ratio between revenue received from taxes (including social contributions) over a given period and Gross Domestic Product realized over the same period. This research paper focuses on analyzing the fiscal pressure in European Union, starting from the structure of mandatory levies, direct and indirect taxes, and social contributions. Theoretical research provides input on the current state of knowledge on the subject. The data are provided by Eurostat based on the European system of national and regional accounts (ESA 2010). Taxes and social contributions, according to European System Accounting (ESA 2010), are recorded on an accrual basis.

Keywords: fiscal pressure; direct taxes; indirect taxes; Gross Domestic Product (search for similar items in EconPapers)
JEL-codes: H24 H25 H29 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ath:journl:v:62s:y:2021:i:2:p:100-119

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