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Direct Taxation Trends In European Union And Romania, The Influence Of Direct Taxation On Budget Deficit

Author

Listed:
  • IBADULA Birol

    (University of Economic Studies, Bucharest, Romania)

  • VLAD Cristina

    (University of Economic Studies, Bucharest, Romania)

  • IONITA Claudiu

    (University of Economic Studies, Bucharest, Romania)

Abstract

The purpose of this paper is to present the direct taxation system and its development in the European Union and Romania. In the first part, we presented theoretical issues related to European tax policy and tables that include EU Member States tax revenues as per 2004 - 2013 period average and charts based on these data. In the second part we built an econometric model based on a simple linear regression, the dependent variable is the budget deficit and the direct tax revenues expressed as a percentage of GDP as independent variable.

Suggested Citation

  • IBADULA Birol & VLAD Cristina & IONITA Claudiu, 2017. "Direct Taxation Trends In European Union And Romania, The Influence Of Direct Taxation On Budget Deficit," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(4), pages 118-128, November.
    • Handle: RePEc:blg:reveco:v:69:y:2017:i:4:p:118-128
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    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/69411ibadula&vlad&ionita&brezeanu.pdf
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    References listed on IDEAS

    as
    1. Birol IBADULA & Cristina VLAD & Petre BREZEANU, 2016. "Taxation Influence On Economic Stability In Romania And European Union," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 11, pages 275-281, July.
    2. Daniela Penu & Diana Mihaela Apostol & Cristina Balaceanu, 2013. "The Fiscal Pressure in Romania in the Context of Economic Crisis," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(4), pages 106-110, December.
    3. Corder, Matthew & Eckloff, Daniel, 2011. "International evidence on inflation expectations during Sustained Off-Target Inflation episodes," Bank of England Quarterly Bulletin, Bank of England, vol. 51(2), pages 111-115.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    direct taxation; fiscal policies; budget deficit;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H62 - Public Economics - - National Budget, Deficit, and Debt - - - Deficit; Surplus

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