PERFORMANCE ANALYSIS OF THE EU MEMBER STATES' TAX SYSTEMS

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 p...

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Autor principal:	Mariana-Luminita COMAN (LINTA)
Formato:	article
Lenguaje:	EN
Publicado:	Publishing house of University of Pitesti, Romania 2020
Materias:	efficiency tax administration tax system. Economic theory. Demography HB1-3840
Acceso en línea:	https://doaj.org/article/ebdd2cffbc4f415693cbe891014248c0
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spelling	oai:doaj.org-article:ebdd2cffbc4f415693cbe891014248c02021-11-04T18:33:13ZPERFORMANCE ANALYSIS OF THE EU MEMBER STATES' TAX SYSTEMS1583-18092344-4908https://doaj.org/article/ebdd2cffbc4f415693cbe891014248c02020-12-01T00:00:00Zhttp://economic.upit.ro/RePEc/pdf/2020_3_23.pdfhttps://doaj.org/toc/1583-1809https://doaj.org/toc/2344-4908The 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.Mariana-Luminita COMAN (LINTA)Publishing house of University of Pitesti, Romaniaarticleefficiencytax administrationtax system.Economic theory. DemographyHB1-3840ENBuletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice, Vol 19, Iss 3, Pp 177-186 (2020)
institution	DOAJ
collection	DOAJ
language	EN
topic	efficiency tax administration tax system. Economic theory. Demography HB1-3840
spellingShingle	efficiency tax administration tax system. Economic theory. Demography HB1-3840 Mariana-Luminita COMAN (LINTA) PERFORMANCE ANALYSIS OF THE EU MEMBER STATES' TAX SYSTEMS
description	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.
format	article
author	Mariana-Luminita COMAN (LINTA)
author_facet	Mariana-Luminita COMAN (LINTA)
author_sort	Mariana-Luminita COMAN (LINTA)
title	PERFORMANCE ANALYSIS OF THE EU MEMBER STATES' TAX SYSTEMS
title_short	PERFORMANCE ANALYSIS OF THE EU MEMBER STATES' TAX SYSTEMS
title_full	PERFORMANCE ANALYSIS OF THE EU MEMBER STATES' TAX SYSTEMS
title_fullStr	PERFORMANCE ANALYSIS OF THE EU MEMBER STATES' TAX SYSTEMS
title_full_unstemmed	PERFORMANCE ANALYSIS OF THE EU MEMBER STATES' TAX SYSTEMS
title_sort	performance analysis of the eu member states' tax systems
publisher	Publishing house of University of Pitesti, Romania
publishDate	2020
url	https://doaj.org/article/ebdd2cffbc4f415693cbe891014248c0
work_keys_str_mv	AT marianaluminitacomanlinta performanceanalysisoftheeumemberstatestaxsystems
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PERFORMANCE ANALYSIS OF THE EU MEMBER STATES' TAX SYSTEMS

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