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The Link Between Taxation Indicators at E.U. Level and Economic Development

Author

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  • Paul Vasile Zai
  • Zai (Tuţă) Gabriela-Maria
  • Simion-Adrian Purza

Abstract

This paper aims at providing a regional approach regarding VAT rate at E.U. level and its links with the level of economic development, using data from Eurostat for the 2004-2013 period. World-wide taxation levels reflect, in a certain measure, the economic state of a particular country. If the tax level within a country is higher, the living standards are also higher, whereas a low taxation level that incites economic growth, will eventually rise. The main indicators considered in the analysis presented in this paper, as most relevant to the subject at hand, are: taxes on income in conjunction with the level of the GDP, business demography, employee compensation, poverty thresholds, income distribution, employment rate and the number of newly founded enterprises.

Suggested Citation

  • Paul Vasile Zai & Zai (Tuţă) Gabriela-Maria & Simion-Adrian Purza, 2016. "The Link Between Taxation Indicators at E.U. Level and Economic Development," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 19(62), pages 167-188, December.
    • Handle: RePEc:rej:journl:v:19:y:2016:i:62:p:167-188
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    More about this item

    Keywords

    taxation; indicators; VAT; fiscal pressure; economic development;
    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
    • E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy

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