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The Impact of Tax Pressure on Companies’ Performance Case Study: OECD Europe Zone


  • Georgeta VINTILA

    (University of Economic Studies, Bucharest)

  • Ioana Laura TIBULCA

    (University of Economic Studies, Bucharest)


There are many factors that influence managers' confidence in the business environment. Of all these factors of influence, the impact of taxation on business performance is the subject of the present study. To analyze how taxation affects the business confidence index, we used data collected for OECD European countries in estimating two different regression models. Our results will show that managers take changes in taxation into account when they anticipate the evolution of the business environment.

Suggested Citation

  • Georgeta VINTILA & Ioana Laura TIBULCA, 2013. "The Impact of Tax Pressure on Companies’ Performance Case Study: OECD Europe Zone," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 61(2), pages 35-41, May.
  • Handle: RePEc:rsr:supplm:v:61:y:2013:i:2:p:35-41

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    companies’ performance; tax pressure; taxation; business confidence;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • F30 - International Economics - - International Finance - - - General


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