The Dynamics of Taxation Applied to Multinational Enterprises in the European Union

Laurențiu-Mihai Tănase (), Oana-Cristina Datcu () and Norina Popovici ()
Additional contact information
Laurențiu-Mihai Tănase: The Bucharest University of Economic Studies, Romania
Oana-Cristina Datcu: The Bucharest University of Economic Studies, Romania
Norina Popovici: “Ovidius†University of Constanta, Romania

Ovidius University Annals, Economic Sciences Series, 2022, vol. XXII, issue 2, 198-206

Abstract: The taxation of multinational enterprises is often a sensitive subject due to the implications it can have on foreign direct investments on the one hand and on the budget of a country and PIB on the other. In this paper we will focus on the dynamics of taxation of multinational enterprises in the European Union, following the evolution of corporate tax rates in the member states in order to notice the differences and to determine if the practice of lower or higher tax rates has a different impact on GDP of a country. We hope that the results of our research will represent a basis for decisions on tax rates in the situation where the application of a lower or higher tax rate can have a significant impact on a country's GDP.

Keywords: corporate tax; GDP; multinational enterprises; European Union (search for similar items in EconPapers)
JEL-codes: E01 F23 F36 (search for similar items in EconPapers)
Date: 2022
References: Add references at CitEc
Citations:

Downloads: (external link)
https://stec.univ-ovidius.ro/html/anale/RO/2022-is ... 201%20and%202/25.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxii:y:2022:i:2:p:198-206

Access Statistics for this article

Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela

More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela ().