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A Survey on the Tax Policy in EU

Transylvanian Review of Administrative Sciences

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Title A Survey on the Tax Policy in EU
 
Creator INCEU, Adrian Mihai; Associate professor, Department of Finance, Faculty of
Economics an Business Administration, Babes-Bolyai
University, Cluj-Napoca, Romania
LAZĂR, Dan Tudor; Associate professor, Department of Public Administration,
Faculty of Political, Administrative and Communications
Sciences, Babes-Bolyai University, Cluj-Napoca, Romania
NANDRA, Eugenia Ramona; PhD candidate, Department of Finance,
Faculty of Economics and Business Administration, Babes-
Bolyai University, Cluj-Napoca, Romania
NECHITA, Radu; Lecturer, Department of European Institutions Management,
Faculty of European Studies, Babes-Bolyai University, Cluj-
Napoca
 
Subject —
 
Description In this study we make an analysis of the major aspects concerning the tax policy in the EU countries. For revealing a global image on tax policy within the EU we have to consider in our analysis the overall tax burden, the structure of tax revenues (direct taxation, indirect taxation, social contributions) and the main types of taxes: corporate tax, personal tax, consumption tax. This article is based on a dynamic analysis of taxation using as a main tools descriptive and empirical analysis. The empirical study tries to determinate the correlation between tax burden and the implicit tax rate on capital and business income, consumption and labor through the panel methodology. This analysis is based the data delivered by the EUROSTAT. The main results obtained from the empirical study is that there are major differences concerning the correlation between total taxes as percentage of GDP and the implicit tax rate of profit, consumption and labor.
 
Publisher Babes Bolyai University
 
Contributor —
 
Date 2007-10-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://rtsa.ro/tras/index.php/tras/article/view/372
 
Source Transylvanian Review of Administrative Sciences; 2007: Issue No. 21 E/October; 61-72
1842-2845
 
Language eng
 
Relation http://rtsa.ro/tras/index.php/tras/article/view/372/362
 
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