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Performance Analysis Of The Eu Member States' Tax Systems

Author

Listed:
  • Mariana-Luminita COMAN (LINTA)

    (University of Craiova, Romania)

Abstract

The topic of the tax system efficiency is in the area of research interest. Economists-practitioners and government officials are also interested in this issue. Today, more than ever, everyone is looking for solutions to increase tax revenue collection in order to cover current public spending, to provide quality public goods and services to citizens and to stimulate economic development. The design of a tax system influences investors' decisions, it can create incentives for investment and consumption or it can generate implications for negative externalities. The efficiency of a tax system is evaluated in terms of the high degree of tax revenue collection, in terms of low costs for taxpayers and the tax administration. The paper examines conceptual and factual aspects of the EU Member States' tax systems. The paper highlights particularities of EU Member States' tax systems. Decision makers must take into account these particularities in adapting the analytical framework for evaluating the tax administration performance. The performance analysis of EU Member States' tax systems offers the possibility to identify some tools for evaluating the Romanian tax administration performance in order to recover the gaps compared to other countries.

Suggested Citation

  • Mariana-Luminita COMAN (LINTA), 2020. "Performance Analysis Of The Eu Member States' Tax Systems," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 19(3), pages 177-186.
    • Handle: RePEc:pts:journl:y:2020:i:3:p:177-186
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    References listed on IDEAS

    as
    1. Daniela Pîrvu, 2012. "Corporate Income Tax Harmonization in the European Union," Palgrave Macmillan Studies in Banking and Financial Institutions, Palgrave Macmillan, number 978-1-137-00091-0, February.
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    5. Vahram Stepanyan, 2003. "Reforming Tax Systems: Experience of the Baltics, Russia, and Other Countries of the Former Soviet Union," IMF Working Papers 2003/173, International Monetary Fund.
    6. Daniela Pîrvu, 2012. "Effects of Corporate Income Tax Harmonization/Coordination in the European Union," Palgrave Macmillan Studies in Banking and Financial Institutions, in: Corporate Income Tax Harmonization in the European Union, chapter 6, pages 138-149, Palgrave Macmillan.
    7. Cremer, Helmuth & Pestieau, Pierre & Rochet, Jean-Charles, 2001. "Direct versus Indirect Taxation: The Design of the Tax Structure Revisted," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 42(3), pages 781-799, August.
    8. Daniela Pîrvu, 2012. "The Tax Harmonization in the European Union," Palgrave Macmillan Studies in Banking and Financial Institutions, in: Corporate Income Tax Harmonization in the European Union, chapter 1, pages 8-24, Palgrave Macmillan.
    9. repec:idq:ictduk:10253 is not listed on IDEAS
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    More about this item

    Keywords

    Efficiency; Tax administration; Tax system.;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation

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