IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v2y2021i7p44-56.html
   My bibliography  Save this article

The Impact of COVID-19 on the Tax Policy in the European Union

Author

Listed:
  • Radu CIOBANU

    (Bucharest University of Economic Studies)

  • Adriana Florina POPA

    (Bucharest University of Economic Studies)

  • Mirela PĂUNESCU

    (Bucharest University of Economic Studies)

Abstract

The purpose of this article is to perform an analysis of budget revenues and expenditures in the context of the COVID-19 pandemic. The analysis shows that this pandemic will challenge the European economies, as they may face major imbalances in the coming years. At the same time, the estimated budget deficit for the end of 2020 and for 2021 was analysed, the conclusion being that most EU countries will have to find sources to finance the high expenditures made to support the business and health sectors.

Suggested Citation

  • Radu CIOBANU & Adriana Florina POPA & Mirela PĂUNESCU, 2021. "The Impact of COVID-19 on the Tax Policy in the European Union," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 2(7), pages 44-56, July.
    • Handle: RePEc:ahd:journl:v:2:y:2021:i:7:p:44-56
    DOI: 10.37945/cbr.2021.07.05
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/the-impact-of-covid-19-on-the-tax-policy-in-the-european-union-a144d/download-PDF/
    Download Restriction: no
    File URL: https://www.ceccarbusinessreview.ro/the-impact-of-covid-19-on-the-tax-policy-in-the-european-union-a144a/abstract/
    Download Restriction: no
    File URL: https://libkey.io/10.37945/cbr.2021.07.05?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    budget deficit; tax policy; gross domestic product; pandemic;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • H12 - Public Economics - - Structure and Scope of Government - - - Crisis Management

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahd:journl:v:2:y:2021:i:7:p:44-56. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Radu CIOBANU (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.