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Tax Performance Assessment In Scandinavian Countries

Listed author(s):
  • BUNESCU Liliana

    (Lucian Blaga University of Sibiu, Romania)

The aim of this paper is to evaluate fiscal policy performance level in Nordic countries of Europe by quantifying the gap between their performance and an optimum benchmark value. In this study it was selected Denmark, Finland, Sweden and Norway. These countries occupy the first places in the ranking of countries with the highest rate of tax burden in Europe. The first part of paper contains general aspects of fiscal performance in international research and an overview of the Nordic tax systems model. The second part of paper focuses on evaluation of tax policy performance in these countries by using OptimTax scoring analysis. The research is based on a multivariate analysis instrument that uses quantitative data on various aspects of tax policy. OptimTax achieves a score for assessing the degree of optimization of fiscal policy. The results reveal high levels of tax performance in Scandinavian countries and a trend that seems to be more constant than ascending, except Norway.

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File URL: http://eccsf.ulbsibiu.ro/RePEc/blg/journl/1014bunescu.pdf
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Article provided by Lucian Blaga University of Sibiu, Faculty of Economic Sciences in its journal Studies in Business and Economics.

Volume (Year): 10 (2015)
Issue (Month): 1 (April)
Pages: 47-65

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Handle: RePEc:blg:journl:v:10:y:2015:i:1:p:47-65
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Lucian Blaga University of Sibiu, Faculty of Economic Sciences Dumbravii Avenue, No 17, postal code 550324, Sibiu, Romania

Phone: 004 0269 210375
Fax: 004 0269 210375
Web page: http://economice.ulbsibiu.ro/
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