IDEAS home Printed from https://ideas.repec.org/a/ath/journl/v62sy2021i2p100-119.html
   My bibliography  Save this article

An Overview Of Fiscal Pressure In The European Union

Author

Listed:
  • Ileana Iulia Istudor

    (Valahia University, Targoviste, Romania)

  • Florina Mocanu

    (Valahia University, Targoviste, Romania)

  • Marinela Daniela Manea

    (Valahia University, Targoviste, Romania)

Abstract

An important part of the Gross Domestic Product is available to the state through taxes, fees and contributions. In the literature, there are many meanings of the fiscal pressure, also known as the rate of fiscality. Most of the meanings define this indicator as a ratio between revenue received from taxes (including social contributions) over a given period and Gross Domestic Product realized over the same period. This research paper focuses on analyzing the fiscal pressure in European Union, starting from the structure of mandatory levies, direct and indirect taxes, and social contributions. Theoretical research provides input on the current state of knowledge on the subject. The data are provided by Eurostat based on the European system of national and regional accounts (ESA 2010). Taxes and social contributions, according to European System Accounting (ESA 2010), are recorded on an accrual basis.

Suggested Citation

  • Ileana Iulia Istudor & Florina Mocanu & Marinela Daniela Manea, 2021. "An Overview Of Fiscal Pressure In The European Union," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 62(2), pages 100-119, June.
    • Handle: RePEc:ath:journl:v:62s:y:2021:i:2:p:100-119
    as

    Download full text from publisher

    File URL: http://aimr.univath.ro/download/1281_S109.pdf
    Download Restriction: no
    File URL: http://aimr.univath.ro/en/article/AN-OVERVIEW-OF-FISCAL-PRESSURE-IN-THE-EUROPEAN-UNION~1281.html
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    fiscal pressure; direct taxes; indirect taxes; Gross Domestic Product;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other

    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:ath:journl:v:62s:y:2021:i:2:p:100-119. 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: Cosmin Catalin Olteanu and Emilia Vasile (email available below). General contact details of provider: https://edirc.repec.org/data/feathro.html .

    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.