FISCAL PRESSURE IN THE EU: AN ECONOMETRIC APPROACH

This article assesses the impact of fiscal pressure through the relationship between direct taxes, indirect taxes and taxes received by the central government as a percentage of GDP, and personal income tax rates, corporate income tax rates and value added taxes using a country sample that includes...

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Bibliographic Details
Main Author: PETRIC Nicolae
Format: Article in Journal/Newspaper
Language:German
English
French
Italian
Published: University of Oradea 2019
Subjects:
taxation
direct taxes
GDP
income tax
corporate tax
Business
HF5001-6182
Finance
HG1-9999
Norway
Iceland
Online Access:https://doaj.org/article/ccdce9c51ae14918b8bfd8efb94ded0e
id ftdoajarticles:oai:doaj.org/article:ccdce9c51ae14918b8bfd8efb94ded0e
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spelling ftdoajarticles:oai:doaj.org/article:ccdce9c51ae14918b8bfd8efb94ded0e 2023-05-15T16:48:35+02:00 FISCAL PRESSURE IN THE EU: AN ECONOMETRIC APPROACH PETRIC Nicolae 2019-12-01T00:00:00Z https://doaj.org/article/ccdce9c51ae14918b8bfd8efb94ded0e DE EN FR IT ger eng fre ita University of Oradea http://anale.steconomiceuoradea.ro/volume/2019/n2/019.pdf https://doaj.org/toc/1222-569X https://doaj.org/toc/1582-5450 1222-569X 1582-5450 https://doaj.org/article/ccdce9c51ae14918b8bfd8efb94ded0e Annals of the University of Oradea: Economic Science, Vol 28, Iss 2, Pp 189-199 (2019) taxation direct taxes GDP income tax corporate tax Business HF5001-6182 Finance HG1-9999 article 2019 ftdoajarticles 2022-12-31T06:15:53Z This article assesses the impact of fiscal pressure through the relationship between direct taxes, indirect taxes and taxes received by the central government as a percentage of GDP, and personal income tax rates, corporate income tax rates and value added taxes using a country sample that includes members of the EU-28, Iceland and Norway. Empirical analyses use annual data from 2004 to 2016 and employ techniques to account for possible linear effects in fiscal policy actions. Results show that for all countries considered in the analyses there is a strong relationship between dependent variables and independent variables in four econometric models. Article in Journal/Newspaper Iceland Directory of Open Access Journals: DOAJ Articles Norway
institution Open Polar
collection Directory of Open Access Journals: DOAJ Articles
op_collection_id ftdoajarticles
language German
English
French
Italian
topic taxation
direct taxes
GDP
income tax
corporate tax
Business
HF5001-6182
Finance
HG1-9999
spellingShingle taxation
direct taxes
GDP
income tax
corporate tax
Business
HF5001-6182
Finance
HG1-9999
PETRIC Nicolae
FISCAL PRESSURE IN THE EU: AN ECONOMETRIC APPROACH
topic_facet taxation
direct taxes
GDP
income tax
corporate tax
Business
HF5001-6182
Finance
HG1-9999
description This article assesses the impact of fiscal pressure through the relationship between direct taxes, indirect taxes and taxes received by the central government as a percentage of GDP, and personal income tax rates, corporate income tax rates and value added taxes using a country sample that includes members of the EU-28, Iceland and Norway. Empirical analyses use annual data from 2004 to 2016 and employ techniques to account for possible linear effects in fiscal policy actions. Results show that for all countries considered in the analyses there is a strong relationship between dependent variables and independent variables in four econometric models.
format Article in Journal/Newspaper
author PETRIC Nicolae
author_facet PETRIC Nicolae
author_sort PETRIC Nicolae
title FISCAL PRESSURE IN THE EU: AN ECONOMETRIC APPROACH
title_short FISCAL PRESSURE IN THE EU: AN ECONOMETRIC APPROACH
title_full FISCAL PRESSURE IN THE EU: AN ECONOMETRIC APPROACH
title_fullStr FISCAL PRESSURE IN THE EU: AN ECONOMETRIC APPROACH
title_full_unstemmed FISCAL PRESSURE IN THE EU: AN ECONOMETRIC APPROACH
title_sort fiscal pressure in the eu: an econometric approach
publisher University of Oradea
publishDate 2019
url https://doaj.org/article/ccdce9c51ae14918b8bfd8efb94ded0e
geographic Norway
geographic_facet Norway
genre Iceland
genre_facet Iceland
op_source Annals of the University of Oradea: Economic Science, Vol 28, Iss 2, Pp 189-199 (2019)
op_relation http://anale.steconomiceuoradea.ro/volume/2019/n2/019.pdf
https://doaj.org/toc/1222-569X
https://doaj.org/toc/1582-5450
1222-569X
1582-5450
https://doaj.org/article/ccdce9c51ae14918b8bfd8efb94ded0e
_version_ 1766038667732713472

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