The Link Between Taxation Indicators at E.U. Level and Economic Development

Paul Vasile Zai, Zai (Tuţă) Gabriela-Maria and Simion-Adrian Purza

Romanian Economic Journal, 2016, vol. 19, issue 62, 167-188

Abstract: This paper aims at providing a regional approach regarding VAT rate at E.U. level and its links with the level of economic development, using data from Eurostat for the 2004-2013 period. World-wide taxation levels reflect, in a certain measure, the economic state of a particular country. If the tax level within a country is higher, the living standards are also higher, whereas a low taxation level that incites economic growth, will eventually rise. The main indicators considered in the analysis presented in this paper, as most relevant to the subject at hand, are: taxes on income in conjunction with the level of the GDP, business demography, employee compensation, poverty thresholds, income distribution, employment rate and the number of newly founded enterprises.

Keywords: taxation; indicators; VAT; fiscal pressure; economic development (search for similar items in EconPapers)
JEL-codes: E62 E63 (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.rejournal.eu/sites/rejournal.versatech. ... -01-03/3410/8zai.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:rej:journl:v:19:y:2016:i:62:p:167-188

Access Statistics for this article

Romanian Economic Journal is currently edited by Ioan Popa, PhD

More articles in Romanian Economic Journal from Department of International Business and Economics from the Academy of Economic Studies Bucharest Contact information at EDIRC.
Bibliographic data for series maintained by Radu Lupu ().