AN EMPIRICAL EVIDENCE FOR THE IMPACT OF TAXATION ON ECONOMY GROWTH IN THE EUROPEAN UNION
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Outros Autores: | |
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. |
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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 |
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1799136448261128192 |