DIRECT TAXATION TRENDS IN EUROPEAN UNION AND ROMANIA, THE INFLUENCE OF DIRECT TAXATION ON BUDGET DEFICIT

Birol Ibadula, Cristina Vlad and Claudiu Ionita
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Birol Ibadula: University of Economic Studies, Bucharest, Romania
Cristina Vlad: University of Economic Studies, Bucharest, Romania
Claudiu Ionita: University of Economic Studies, Bucharest, Romania

Revista Economica, 2017, vol. 69, issue 4, 118-128

Abstract: The purpose of this paper is to present the direct taxation system and its development in the European Union and Romania. In the first part, we presented theoretical issues related to European tax policy and tables that include EU Member States tax revenues as per 2004 - 2013 period average and charts based on these data. In the second part we built an econometric model based on a simple linear regression, the dependent variable is the budget deficit and the direct tax revenues expressed as a percentage of GDP as independent variable.

Keywords: direct taxation; fiscal policies; budget deficit (search for similar items in EconPapers)
JEL-codes: H20 H30 H62 (search for similar items in EconPapers)
Date: 2017
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