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Comparative Analysis of Some Member States of the European Union in Central and Eastern Europe Regarding the Evolution of the Fiscal Pressure on Taxes

Author

Listed:
  • Raluca Andreea GHEÈšU

    (University of Economic Studies, Bucharest, Romania)

  • Petre BREZEANU

    (University of Economic Studies, Bucharest, Romania)

Abstract

With the intensity of the implementation of budgetary policy, there has been a tendency to increase the taxation of different areas since 1970 in most EU Member States. This upward trend in taxation, also called progressive taxation, has lasted for more than three decades, dating back to the 2000s, with the expansion of various economic sectors, and the increase in spending, implicitly with the accumulation of various public debts. In this regard, at the conclusion of the Maastricht Treaty and then the Stability and Growth Pact, the most important Member States were forced to adopt various legislative measures to stabilize fiscal policies due to many budgetary shortcomings and public debt. Each Member State of the European Union has interpreted the treaties concluded in the early 1990s, as a result some states have reduced spending and others have imposed greater tax burden on taxpayers by increasing taxes and duties. However, the real winners were the states that took advantage of this fiscal instability and reduced their tax burdens on some taxes, such as income tax, corporate tax and social security contributions.

Suggested Citation

  • Raluca Andreea GHEÈšU & Petre BREZEANU, 2020. "Comparative Analysis of Some Member States of the European Union in Central and Eastern Europe Regarding the Evolution of the Fiscal Pressure on Taxes," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 34-43, November.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2020:i:22:p:34-43
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    References listed on IDEAS

    as
    1. Ionela BUTU & Petre BREZEANU & Adriana PORUMBOIU & RalucaAndreea GHEÈšU, 2019. "Theoretical Considerations on VAT Structure Rates in the European Union," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(21), pages 54-62, November.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    force areas; European unique market; directive; indicators.;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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