AN EMPIRICAL EVIDENCE FOR THE IMPACT OF TAXATION ON ECONOMY GROWTH IN THE EUROPEAN UNION

Detalhes bibliográficos
Autor(a) principal: Stoilova, Desislava
Data de Publicação: 2013
Outros Autores: Patonov, Nikolay
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: https://tmstudies.net/index.php/ectms/article/view/485
Resumo: The paper is intended to study the basic trends in the distribution of the total tax burden in the EU (27) member states during the period 1995-2010. The comparative analysis is focused on the cross-country differences in terms of total tax burden, measured by the tax-to-GDP ratio and design of tax structure, presented by the breakdown of the total tax revenues into standard components such as direct taxes, indirect taxes and social contributions. Special emphasis is placed upon the impact of taxation on the economic growth. The relationship is investigated by the means of the regression analysis. The conclusion is that tax structure based on direct taxes is more efficient in terms of supporting the economic growth in the EU countries.
id RCAP_5e72cfbdb1c5bca3b8064bf703390488
oai_identifier_str oai:ojs.pkp.sfu.ca:article/485
network_acronym_str RCAP
network_name_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository_id_str 7160
spelling AN EMPIRICAL EVIDENCE FOR THE IMPACT OF TAXATION ON ECONOMY GROWTH IN THE EUROPEAN UNIONTaxationEconomy growthEuropean UnionThe paper is intended to study the basic trends in the distribution of the total tax burden in the EU (27) member states during the period 1995-2010. The comparative analysis is focused on the cross-country differences in terms of total tax burden, measured by the tax-to-GDP ratio and design of tax structure, presented by the breakdown of the total tax revenues into standard components such as direct taxes, indirect taxes and social contributions. Special emphasis is placed upon the impact of taxation on the economic growth. The relationship is investigated by the means of the regression analysis. The conclusion is that tax structure based on direct taxes is more efficient in terms of supporting the economic growth in the EU countries.University of Algarve2013-04-12info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://tmstudies.net/index.php/ectms/article/view/485Revista Encontros Científicos - Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 1031-1039Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 1031-1039Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 1031-1039Revista Encontros Científicos - Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 1031-10392182-8466reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPenghttps://tmstudies.net/index.php/ectms/article/view/485https://tmstudies.net/index.php/ectms/article/view/485/849Copyright (c) 2016 Tourism & Management Studiesinfo:eu-repo/semantics/openAccessStoilova, DesislavaPatonov, Nikolay2023-12-27T10:25:19Zoai:ojs.pkp.sfu.ca:article/485Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T00:56:17.605695Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv AN EMPIRICAL EVIDENCE FOR THE IMPACT OF TAXATION ON ECONOMY GROWTH IN THE EUROPEAN UNION
title AN EMPIRICAL EVIDENCE FOR THE IMPACT OF TAXATION ON ECONOMY GROWTH IN THE EUROPEAN UNION
spellingShingle AN EMPIRICAL EVIDENCE FOR THE IMPACT OF TAXATION ON ECONOMY GROWTH IN THE EUROPEAN UNION
Stoilova, Desislava
Taxation
Economy growth
European Union
title_short AN EMPIRICAL EVIDENCE FOR THE IMPACT OF TAXATION ON ECONOMY GROWTH IN THE EUROPEAN UNION
title_full AN EMPIRICAL EVIDENCE FOR THE IMPACT OF TAXATION ON ECONOMY GROWTH IN THE EUROPEAN UNION
title_fullStr AN EMPIRICAL EVIDENCE FOR THE IMPACT OF TAXATION ON ECONOMY GROWTH IN THE EUROPEAN UNION
title_full_unstemmed AN EMPIRICAL EVIDENCE FOR THE IMPACT OF TAXATION ON ECONOMY GROWTH IN THE EUROPEAN UNION
title_sort AN EMPIRICAL EVIDENCE FOR THE IMPACT OF TAXATION ON ECONOMY GROWTH IN THE EUROPEAN UNION
author Stoilova, Desislava
author_facet Stoilova, Desislava
Patonov, Nikolay
author_role author
author2 Patonov, Nikolay
author2_role author
dc.contributor.author.fl_str_mv Stoilova, Desislava
Patonov, Nikolay
dc.subject.por.fl_str_mv Taxation
Economy growth
European Union
topic Taxation
Economy growth
European Union
description The paper is intended to study the basic trends in the distribution of the total tax burden in the EU (27) member states during the period 1995-2010. The comparative analysis is focused on the cross-country differences in terms of total tax burden, measured by the tax-to-GDP ratio and design of tax structure, presented by the breakdown of the total tax revenues into standard components such as direct taxes, indirect taxes and social contributions. Special emphasis is placed upon the impact of taxation on the economic growth. The relationship is investigated by the means of the regression analysis. The conclusion is that tax structure based on direct taxes is more efficient in terms of supporting the economic growth in the EU countries.
publishDate 2013
dc.date.none.fl_str_mv 2013-04-12
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://tmstudies.net/index.php/ectms/article/view/485
url https://tmstudies.net/index.php/ectms/article/view/485
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv https://tmstudies.net/index.php/ectms/article/view/485
https://tmstudies.net/index.php/ectms/article/view/485/849
dc.rights.driver.fl_str_mv Copyright (c) 2016 Tourism & Management Studies
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2016 Tourism & Management Studies
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv University of Algarve
publisher.none.fl_str_mv University of Algarve
dc.source.none.fl_str_mv Revista Encontros Científicos - Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 1031-1039
Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 1031-1039
Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 1031-1039
Revista Encontros Científicos - Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 1031-1039
2182-8466
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
_version_ 1799136448261128192

Registros relacionados