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Taxation In The European Union. Some Proposals To Support Economic Growth And Avoid The Profit Shifting

Author

Listed:
  • Nicoleta MIHAILA, PhD, Scientific researcher III

    (Centre for Financial and Monetary Research Victor Slavescu, Romanian Academy)

  • Ioana FLORESCU, phd, research assistant

    (Institute of National Economy, Romanian Academy)

Abstract

In this paper we refer to the current fiscal context and fiscal trends, at national and international level. In this sense, we perform an analysis of tax revenues (tax revenues from direct, indirect taxes and social contributions, as a share of GDP) from 2018-2019, at European level, and we try to highlight some possible sources that could lead to increased revenues, which, in the 2020 year, registered a significant reduction. In this sense, we used a descriptive methodology, using various bibliographic sources, mainly from foreign literature, as well as a quantitative methodology, for processing and analysis of data taken from international databases (subsequently necessary for testing with the Eviews program).

Suggested Citation

  • Nicoleta MIHAILA, PhD, Scientific researcher III & Ioana FLORESCU, phd, research assistant, 2021. "Taxation In The European Union. Some Proposals To Support Economic Growth And Avoid The Profit Shifting," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 10(1), pages 1-18, April.
    • Handle: RePEc:sdb:social:v:10:y:2021:i:1:p:1-18
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    More about this item

    Keywords

    taxation; tax revenues; VAT; tax administration.;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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