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Study on determination the degree of tax in the European Union countries, based on national macroeconomic indicators

International Journal of Economic Practices and Theories

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Field Value
 
Title Study on determination the degree of tax in the European Union countries, based on national macroeconomic indicators
 
Creator Bîgioi, Adrian Doru
 
Subject —
degree of taxation, taxes, tax revenue, gross domestic product, European Union
H21, H25, G38
 
Description In preparing this study, I started from Montesquieu's statement according to which ’’ Nothing requires more wisdom and prudence by the authorities, than regulation by these of that interest in from the subject is private and which he suffered to obtain’’ (Montesquieu, 1748). In his famous work, entitled The Spirit of Laws, the author referred to state fiscal policy which should be elaborated so that this one ’’ not 'press too much'’’ on taxpayers. too, even author says that in countries where authorities set too heavy taxes, these measures led to the impoverishment of the population. Based on claims above mentioned, in the preparation of this study, the author has proposed to prepare a study through which to analyze key indicators on taxation at the level of Member States of the European Union, taking into account data on gross domestic product and the tax revenues officially published by EU institutions. The period under study is minimum 12 years, finally, developing some conclusions on taxation in these countries.
 
Publisher International Journal of Economic Practices and Theories
 
Contributor —
 
Date 2015-05-15
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://www.ijept.org/index.php/ijept%20/article/view/Study_on_determination_the_degree_of_tax_in_the_European_Union_countries
 
Source International Journal of Economic Practices and Theories; Vol 5, No 3 (2015): Special issue on Competitiveness and Economic & Social Cohesion; 142-150
2247 – 7225
 
Language eng
 
Relation http://www.ijept.org/index.php/ijept%20/article/view/Study_on_determination_the_degree_of_tax_in_the_European_Union_countries/pdf_98