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Analysis Of Some Tax Systems At Global Level. Evolutions And Directions

Author

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  • MIHAILA, Nicoleta

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

Abstract

The aim of the paper is to make an analysis of some significant international tax systems and fiscal trends that are outlined in the next period, the objectives being the analysis of the structure and evolution of global tax systems, respectively their trends and orientations at international level. In order to achieve these objectives, we use the OECD reports on the evolution of tax revenues, and their structure, for the Asia-Pacific, Africa, Latin America and the Caribbean regions and for OECD (short presentation). The period considered is the interval 2010-2018, and for 2019 we make an analysis at the regional level.

Suggested Citation

  • MIHAILA, Nicoleta, 2021. "Analysis Of Some Tax Systems At Global Level. Evolutions And Directions," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", vol. 9(1), pages 59-67, October.
    • Handle: RePEc:vls:rojfme:v:9:y:2021:i:1:p:59-67
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    More about this item

    Keywords

    tax structures; regions; tax policies; tax trends;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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