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Aspects concerning corporate taxation in the European Union

Author

Listed:
  • Gheorghe MATEI

    (University of Craiova)

  • Daniela PIRVU

    (University of Pitesti)

Abstract

Like all the other tax revenues, corporate taxes accomplish both a financial and an economic role. The financial role of these taxes is expressed in the fact that they represent a means of forming the state’s income. The taxes economic role is concretized in the fact that, by their dimension, as well as by the fiscal facilities, the state can encourage or not the economical activity. This paper contemplates to emphasize a series of aspects concerning the current differences among various member states of the European Union in what the corporate taxation is concerned.

Suggested Citation

  • Gheorghe MATEI & Daniela PIRVU, 2009. "Aspects concerning corporate taxation in the European Union," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(9), pages 127-133, May.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2009:i:9:p:127-133
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    Citations

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    Cited by:

    1. Agata Drobiszová & Zuzana Machová, 2015. "Vliv fiskální politiky na ekonomický růst v zemích OECD [The Impact of Fiscal Policy on Economic Growth in the OECD Countries]," Politická ekonomie, Prague University of Economics and Business, vol. 2015(3), pages 300-316.
    2. Alena Andrejovska, 2019. "Effective Tax Rate in the Context of the Economic Determinants," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 15(2), pages 31-40.

    More about this item

    Keywords

    corporate taxation; tax revenues; fiscal facilities;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • O16 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance

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