IDEAS home Printed from https://ideas.repec.org/a/vls/rojfme/v12y2024i1p58-67.html
   My bibliography  Save this article

Perspectives In Capital Taxation In The Current Economic Context At European Level

Author

Listed:
  • MIHAILA, Nicoleta

    (Centre for Financial and Monetary Research “Victor Slavescu”, N.I.E.R., Romanian Academy, Bucharest, Romania)

Abstract

The main purpose of the paper is the analysis of capital taxation in the European Union in 2018-2022, the methodology used being descriptive, by appealing to various bibliographic sources, mainly from foreign literature, and empirical, by processing and analyzing the data taken from international databases (Eurostat). We consider the analysis of corporate and individual taxation at the level of EU member states during the mentioned period, as well as the proposal of some measures in order to increase the economic efficiency and revenues of the EU member state.

Suggested Citation

  • MIHAILA, Nicoleta, 2024. "Perspectives In Capital Taxation In The Current Economic Context At European Level," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", vol. 12(1), pages 58-67, October.
    • Handle: RePEc:vls:rojfme:v:12:y:2024:i:1:p:58-67
    as

    Download full text from publisher

    File URL: http://www.icfm.ro/RePEc/vls/vls_pdf_jfme/vol12i1p58-67.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    corporate income taxation; personal income taxation; global minimum tax; tax administration;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vls:rojfme:v:12:y:2024:i:1:p:58-67. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Daniel Mateescu (email available below). General contact details of provider: https://edirc.repec.org/data/cfiarro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.