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The Tax Burden In Eu-27

Author

Listed:
  • MARIA ANDRADA GEORGESCU

    (Faculty of Public Administration, National School of Political Studies and Public Administration, Bucharest, Romania)

Abstract

The present papers presents the problem of tax burden at the level of European Union between 2001 and 2006. The first part presents various opinions regarding the tax burden. The second part focused on the analysis of overall tax burden evolution over the period 2001-2006. The third part is focused on the overall picture of tax burden during 2006 and makes an overview regarding the three pillars that support the European fiscal system.

Suggested Citation

  • Maria Andrada Georgescu, 2009. "The Tax Burden In Eu-27," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
  • Handle: RePEc:bbn:journl:2009_1_8_georgescu
    as

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    File URL: http://tbs.ubbcluj.ro/RePEc/bbn/journl/2009_1_8_Georgescu.pdf
    File Function: Revised version, 2009
    Download Restriction: no

    References listed on IDEAS

    as
    1. Isabelle Joumard, 2003. "Tax systems in European Union countries," OECD Economic Studies, OECD Publishing, vol. 2002(1), pages 91-151.
    2. Carone, Giuseppe & Nicodème, Gaëtan & Schmidt, Jan, 2007. "Tax revenues in the European Union: Recent trends and challenges ahead," MPRA Paper 3996, University Library of Munich, Germany.
    3. European Commission, 2008. "Taxation trends in the European Union: 2008 edition," Taxation trends 2008, Directorate General Taxation and Customs Union, European Commission.
    4. European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    tax burden; taxation; European Union; fiscal policy; tax revenues.;

    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • H79 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Other

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