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Comparative Analysis Of The Corporate Tax Assessment In The Member States Of The G7

Author

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  • Abrudan Leonard Calin

    (University of Oradea)

Abstract

The theme of this paper is set to analyze the manner in which corporate tax is assessed in the G7 group countries. We will then consider the rates by this particular tax is levied in these countries and after that we’ll compare them in the respect of these rates. The objective of this research is to identify if this tax has any influence on the economic behavior of these countries. The paper is expected to set aside to the other research studies in the field, in order to answer to some questions that other researchers could ask. The research methodology is based on some sets of tables-charts in order to get a better view upon the results of the research. The result of the paper is the image of the fiscal behavior of the studied countries.

Suggested Citation

  • Abrudan Leonard Calin, 2012. "Comparative Analysis Of The Corporate Tax Assessment In The Member States Of The G7," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 32-39, December.
    • Handle: RePEc:ora:journl:v:1:y:2012:i:2:p:32-39
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    File URL: http://anale.steconomiceuoradea.ro/volume/2012/n2/002.pdf
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    More about this item

    Keywords

    G7 Group; fiscal policy; tax rates; income tax; fiscal competition;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • F53 - International Economics - - International Relations, National Security, and International Political Economy - - - International Agreements and Observance; International Organizations
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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