COMPARATIVE ANALYSIS OF THE CORPORATE TAX ASSESSMENT IN THE MEMBER STATES OF THE G7

Abrudan Leonard Calin ()
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Abrudan Leonard Calin: University of Oradea

Annals of Faculty of Economics, 2012, vol. 1, issue 2, 32-39

Abstract: The theme of this paper is set to analyze the manner in which corporate tax is assessed in the G7 group countries. We will then consider the rates by this particular tax is levied in these countries and after that we’ll compare them in the respect of these rates. The objective of this research is to identify if this tax has any influence on the economic behavior of these countries. The paper is expected to set aside to the other research studies in the field, in order to answer to some questions that other researchers could ask. The research methodology is based on some sets of tables-charts in order to get a better view upon the results of the research. The result of the paper is the image of the fiscal behavior of the studied countries.

Keywords: G7 Group; fiscal policy; tax rates; income tax; fiscal competition (search for similar items in EconPapers)
JEL-codes: E62 F53 H21 H30 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2012:i:2:p:32-39

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