 TAXATION IN THE CONTEXT OF EUROPEAN ECONOMIC GOVERNANCECorneliu Durdureanu ()
EURINT, 2015, vol. 2, 154-164 Abstract: Through taxes, a significant proportion of gross domestic product is collected and concentrates to the state for financing public spending, giving direct expression of taxation as a set of processes for redistributing GDP. Thus, both in the political and economic, financial and social level it gains a particular importance the issue of dimensioning the part of GDP taken in the form of tax, for the state disposal and, implicitly, for its proportions of fiscal levies, which shows the relative level of taxation also called level of taxation. The amount of income tax, respectively of taxes collected don’t only result in taxable mass and its tax rate, but are also influenced by behavioral factors. In other words, tax revenues to the budget depend on the proportions propensity to evasion or tax for fiscal civism and some studies show that, generally, the greater the tax burden is, the more the tax will decrease fiscal civism (even if only in the spirit of conservation) and increase the propensity to evasion. Keywords: tax, tax levy; level of taxation; gross domestic product; tax evasion; fiscal civism; tax evasion; public expenses (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:jes:eurint:y:2015:v:2:p:154-164 Access Statistics for this article More articles in EURINT from Centre for European Studies, Alexandru Ioan Cuza University Contact information at EDIRC. |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.