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The Efficiency Of Taxation In Selected European Union Member States

Author

Listed:
  • Mariana-Luminița Coman (Linta)

    (University of Craiova)

Abstract

This paper analyzes the efficiency of taxation in the new member states of the European Union, focusing on identifying the factors that determine the level of tax revenue collection. Given the many challenges the tax administration faces with, the analysis of the efficiency of taxation in the new EU member states revealed the need to modernize the tax administration and to adopt some good practices of efficient tax systems as tools of implementing future tax strategies. To reach the purpose of the paper we apply regression analysis. The analysis of taxation efficiency is performed on the basis of data renge from 2010 to 2019.

Suggested Citation

  • Mariana-Luminița Coman (Linta), 2021. "The Efficiency Of Taxation In Selected European Union Member States," Medzinarodne vztahy (Journal of International Relations), Ekonomická univerzita, Fakulta medzinárodných vzťahov, vol. 19(4), pages 331-345.
    • Handle: RePEc:brv:journl:v:19:y:2021:i:4:p:331-345
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    File URL: https://fmv.euba.sk/RePEc/brv/journl/MV2021-4.pdf
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    References listed on IDEAS

    as
    1. Editors The, 2007. "From the Editors," Basic Income Studies, De Gruyter, vol. 2(1), pages 1-5, June.
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    More about this item

    Keywords

    efficiency; tax systems; tax revenue collection; regression analysis; European Union;
    All these keywords.

    JEL classification:

    • C50 - Mathematical and Quantitative Methods - - Econometric Modeling - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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