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The Dynamics of Taxation Applied to Multinational Enterprises in the European Union

Author

Listed:
  • LaurenÈ›iu-Mihai Tănase

    (The Bucharest University of Economic Studies, Romania)

  • Oana-Cristina Datcu

    (The Bucharest University of Economic Studies, Romania)

  • Norina Popovici

    (“Ovidius†University of Constanta, Romania)

Abstract

The taxation of multinational enterprises is often a sensitive subject due to the implications it can have on foreign direct investments on the one hand and on the budget of a country and PIB on the other. In this paper we will focus on the dynamics of taxation of multinational enterprises in the European Union, following the evolution of corporate tax rates in the member states in order to notice the differences and to determine if the practice of lower or higher tax rates has a different impact on GDP of a country. We hope that the results of our research will represent a basis for decisions on tax rates in the situation where the application of a lower or higher tax rate can have a significant impact on a country's GDP.

Suggested Citation

  • LaurenÈ›iu-Mihai Tănase & Oana-Cristina Datcu & Norina Popovici, 2022. "The Dynamics of Taxation Applied to Multinational Enterprises in the European Union," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 198-206, Decembrie.
    • Handle: RePEc:ovi:oviste:v:xxii:y:2022:i:2:p:198-206
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    More about this item

    Keywords

    corporate tax; GDP; multinational enterprises; European Union;
    All these keywords.

    JEL classification:

    • E01 - Macroeconomics and Monetary Economics - - General - - - Measurement and Data on National Income and Product Accounts and Wealth; Environmental Accounts
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration

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