THE EFFICIENCY OF TAXATION IN SELECTED EUROPEAN UNION MEMBER STATES

Mariana-Luminița Coman (Linta) ()
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Mariana-Luminița Coman (Linta): University of Craiova

Medzinarodne vztahy (Journal of International Relations), 2021, vol. 19, issue 4, 331-345

Abstract: This paper analyzes the efficiency of taxation in the new member states of the European Union, focusing on identifying the factors that determine the level of tax revenue collection. Given the many challenges the tax administration faces with, the analysis of the efficiency of taxation in the new EU member states revealed the need to modernize the tax administration and to adopt some good practices of efficient tax systems as tools of implementing future tax strategies. To reach the purpose of the paper we apply regression analysis. The analysis of taxation efficiency is performed on the basis of data renge from 2010 to 2019.

Keywords: efficiency; tax systems; tax revenue collection; regression analysis; European Union (search for similar items in EconPapers)
JEL-codes: C50 H21 (search for similar items in EconPapers)
Date: 2021
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