Comparative Analysis of Direct Taxation Rules from Different European Union Countries
The involvement of our country in the process of European integration is based on removing the inconsistencies and failures of previous reforms, as well as reconciling the objectives of efficiency, effectiveness and equity that lay the foundation for an optimal tax system. Carrying out a comparative...
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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2021-06-01
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| Series: | CECCAR Business Review |
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| Online Access: |
https://www.ceccarbusinessreview.ro/comparative-analysis-of-direct-taxation-rules-from-different-european-union-countries-a139d/download-PDF/
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| _version_ | 1818878578852364288 |
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| author | Maria-Cosmina PINȚEA |
| author_facet | Maria-Cosmina PINȚEA |
| author_sort | Maria-Cosmina PINȚEA |
| collection | DOAJ |
| description | The involvement of our country in the process of European integration is based on removing the inconsistencies and failures of previous reforms, as well as reconciling the objectives of efficiency, effectiveness and equity that lay the foundation for an optimal tax system. Carrying out a comparative analysis of local taxation in the Member States of the European Union could help to remove these inconsistencies, providing an overview and the conclusions drawn can be considered for improving our tax system. The countries we have chosen to carry out the comparative analysis on are part of both groups of developed economies and emerging economies, so the analysis could be relevant based on almost similar contexts, being part of the European Union. The group of developed countries under observation is made up of Italy, France and Germany, all three of them being founding members of the European Community, while the group of developing countries we chose is made up of Bulgaria, Romania and Poland, all of which are the latest members that adhered to the European Union. This paper analyses the fiscal pressure borne by taxpayers, at the European Union level, from direct taxes. The correlation between fiscal pressure and direct taxes, in an empirical analysis conducted at microeconomic level, as well as the challenges that the Member State face in their attempt to harmonize direct taxes are also highlighted in this study. Following this comparison, we will be able to assess the impact of direct taxes and to which extent these influence a country’s economic development as well as what challenges the governments are currently facing in increasing their amounts of revenues. |
| first_indexed | 2024-12-19T14:16:25Z |
| format | Article |
| id | doaj.art-ee37fdfc16764fce97a2f040acbe879a |
| institution | Directory Open Access Journal |
| issn | 2668-8921 2668-8921 |
| language | English |
| last_indexed | 2024-12-19T14:16:25Z |
| publishDate | 2021-06-01 |
| publisher | The Body of Expert and Licensed Accountants of Romania |
| record_format | Article |
| series | CECCAR Business Review |
| spelling | doaj.art-ee37fdfc16764fce97a2f040acbe879a2022-12-21T20:17:58ZengThe Body of Expert and Licensed Accountants of RomaniaCECCAR Business Review2668-89212668-89212021-06-0126627210.37945/cbr.2021.06.0826688921Comparative Analysis of Direct Taxation Rules from Different European Union CountriesMaria-Cosmina PINȚEA0Brașov, RomaniaThe involvement of our country in the process of European integration is based on removing the inconsistencies and failures of previous reforms, as well as reconciling the objectives of efficiency, effectiveness and equity that lay the foundation for an optimal tax system. Carrying out a comparative analysis of local taxation in the Member States of the European Union could help to remove these inconsistencies, providing an overview and the conclusions drawn can be considered for improving our tax system. The countries we have chosen to carry out the comparative analysis on are part of both groups of developed economies and emerging economies, so the analysis could be relevant based on almost similar contexts, being part of the European Union. The group of developed countries under observation is made up of Italy, France and Germany, all three of them being founding members of the European Community, while the group of developing countries we chose is made up of Bulgaria, Romania and Poland, all of which are the latest members that adhered to the European Union. This paper analyses the fiscal pressure borne by taxpayers, at the European Union level, from direct taxes. The correlation between fiscal pressure and direct taxes, in an empirical analysis conducted at microeconomic level, as well as the challenges that the Member State face in their attempt to harmonize direct taxes are also highlighted in this study. Following this comparison, we will be able to assess the impact of direct taxes and to which extent these influence a country’s economic development as well as what challenges the governments are currently facing in increasing their amounts of revenues. https://www.ceccarbusinessreview.ro/comparative-analysis-of-direct-taxation-rules-from-different-european-union-countries-a139d/download-PDF/ direct taxesgross domestic productdirect investmentsunemployment ratefiscal pressuremember states |
| spellingShingle | Maria-Cosmina PINȚEA Comparative Analysis of Direct Taxation Rules from Different European Union Countries CECCAR Business Review direct taxes gross domestic product direct investments unemployment rate fiscal pressure member states |
| title | Comparative Analysis of Direct Taxation Rules from Different European Union Countries |
| title_full | Comparative Analysis of Direct Taxation Rules from Different European Union Countries |
| title_fullStr | Comparative Analysis of Direct Taxation Rules from Different European Union Countries |
| title_full_unstemmed | Comparative Analysis of Direct Taxation Rules from Different European Union Countries |
| title_short | Comparative Analysis of Direct Taxation Rules from Different European Union Countries |
| title_sort | comparative analysis of direct taxation rules from different european union countries |
| topic | direct taxes gross domestic product direct investments unemployment rate fiscal pressure member states |
| url |
https://www.ceccarbusinessreview.ro/comparative-analysis-of-direct-taxation-rules-from-different-european-union-countries-a139d/download-PDF/
|
| work_keys_str_mv | AT mariacosminapintea comparativeanalysisofdirecttaxationrulesfromdifferenteuropeanunioncountries |