LINKS BETWEEN TAX REGIMES AND POLITICAL REGIMES IN EUROPEAN UNION COUNTRIES IN THE PERIOD 2000-2019

Alina Ailincă ()

Journal of Financial and Monetary Economics, 2020, vol. 8, issue 1, 6-14

Abstract: Focusing on the countries of the European Union, the article aims to track the behavior of fiscal variables (e.g., revenues, expenditures, budget deficit, public debt) and the variation of tax regimes in terms of personal income (flat rate vs. progressive rate) depending on the form of government of each country and more precisely of the political position of the governments in power in the EU28 countries for the period 2000-2019. The results can be useful for a better understanding of the links between political and fiscal governance in the European Union countries and can provide answers for the most appropriate fiscal-budgetary conduct of the general government.

Keywords: tax taxation; politics; connections; European Union countries (search for similar items in EconPapers)
JEL-codes: C58 D72 E62 H21 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:vls:rojfme:v:8:y:2020:i:1:p:6-14

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