FISCAL COMPETITION AND MOBILITY OF THE ECONOMIC FACTORS

Emilia V. Clipici and Florin Franț
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Emilia V. Clipici: Faculty of Economical Sciences, University of Pitesti, Romania
Florin Franț: Faculty of Economical Sciences, University of Pitesti, Romania

SEA - Practical Application of Science, 2013, issue 2, 54-65

Abstract: The article starts from the realities of the European Union and details a wide range of aspects concerning the taxation mechanism and its improvement while also providing for macroeconomic stability; it compares the current taxation levels in the European Union, and analyses fiscal competition and its effects on legal persons. The research methods are represented by the systematic, comparative analysis, and by the complex approach of the researched topic, depending on the established purposes and tasks. In the paper, mathematical and statistical methods have been used, such as: classification, synthesis, comparative static and dynamic analysis, correlation analysis, economic-mathematical modelling, induction and deduction methods, graphical representation of the researched events and phenomena.

Keywords: fiscal system; fiscal competitiveness (search for similar items in EconPapers)
JEL-codes: E63 H21 H32 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:seapas:y:2013:i:2:clipici

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