TAXATION IN THE EUROPEAN UNION. SOME PROPOSALS TO SUPPORT ECONOMIC GROWTH AND AVOID THE PROFIT SHIFTING

Nicoleta Mihaila and Ioana Florescu
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Nicoleta Mihaila: Centre for Financial and Monetary Research Victor Slavescu, Romanian Academy
Ioana Florescu: Institute of National Economy, Romanian Academy

Social-Economic Debates, 2021, vol. 10, issue 1, 67-85

Abstract: In this paper we refer to the current fiscal context and fiscal trends, at national and international level. In this sense, we perform an analysis of tax revenues (tax revenues from direct, indirect taxes and social contributions, as a share of GDP) from 2018-2019, at European level, and we try to highlight some possible sources that could lead to increased revenues, which, in the 2020 year, registered a significant reduction. In this sense, we used a descriptive methodology, using various bibliographic sources, mainly from foreign literature, as well as a quantitative methodology, for processing and analysis of data taken from international databases (subsequently necessary for testing with the Eviews program).

Keywords: taxation; tax revenues; VAT; tax administration. (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:sdb:social:v:10:y:2021:i:1:n:9:p:67-85

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