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Analysis of Correlation Between Gross Domestic Product and Corporate Income Tax in the European Union Countries

Author

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  • Ionela Cornelia Cioca

    (1Decembrie 1918 University of Alba Iulia)

Abstract

The purpose of this paper is to analyze Gross Domestic Product and Corporate Income Tax in European Countries for the period 2004-2013. The main objectives aimed at presenting the theoretical point of view of Gross Domestic Product and Corporate Income Tax, analysis of the indicators in the countries of the European Union compared to Romania. The scientific approach is based on information from national and European literature, the documentation of practice carried out by Eurostat. The expected results are to establish a link between Gross Domestic Product and Corporate Income Tax by the F-test significance of the linear correlation coefficient. In formulating the thesis I opted on combining quantitative research qualitative research in order to obtain the expected results. As a result of the research undertaken, research tools pertaining to the two types of methodsliterature review, statistical study, comparison, descriptive analysis, graphical representation, the case study method, data interpretation.

Suggested Citation

  • Ionela Cornelia Cioca, 2016. "Analysis of Correlation Between Gross Domestic Product and Corporate Income Tax in the European Union Countries," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 481-486, July.
    • Handle: RePEc:ovi:oviste:v:xvi:y:2016:i:1:p:481-486
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    More about this item

    Keywords

    Gross Domestic Product; Corporate Income Tax; Correlation; Evaluation;
    All these keywords.

    JEL classification:

    • D12 - Microeconomics - - Household Behavior - - - Consumer Economics: Empirical Analysis
    • C58 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Financial Econometrics
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages

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