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Evolutions And Trends In The Structure Of Taxation In The European Union And Romania

Author

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  • LEONIDA, Ionel

    (Centre for Financial and Monetary Research "Victor Slavescu", N.I.E.R., Romanian Academy, Bucharest, Romania)

Abstract

In this paper we analyze the evolution of the tax structure in the European Union, following the evolution and contribution of certain types of taxes (direct, indirect, social contributions) to the establishment of current revenues. At the same time, we try to capture and argue a link between the economic structure and the fiscal structure in groups of countries and in individual countries, but also between the fiscal structure and the level of current GDP revenues. The results of the global and individual analysis will be evaluated in relation to the fiscal structure in Romania, providing important benchmarks in terms of orientation and adaptation of the fiscal structure in relation to the economic structure.

Suggested Citation

  • LEONIDA, Ionel, 2021. "Evolutions And Trends In The Structure Of Taxation In The European Union And Romania," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", vol. 9(1), pages 50-58, October.
    • Handle: RePEc:vls:rojfme:v:9:y:2021:i:1:p:50-58
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    Citations

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    Cited by:

    1. Ana-Maria Bores, 2023. "Theoretical And Practical Considerations Regarding Tax Pressure And Its Role In Ensuring The Sustainability Of The State Budget- A Case Study On Romania," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 11(2), pages 151-159, June.

    More about this item

    Keywords

    tax structure; tax revenue; tax rates; tax competition;
    All these keywords.

    JEL classification:

    • F65 - International Economics - - Economic Impacts of Globalization - - - Finance
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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