Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie (Apr 2019)
ASPECTS REGARDING THE DEGREE OF TAXATION IN THE MEMBER STATES OF THE EUROPEAN UNION
Abstract
The degree of taxation has steadily increased in the EU member countries, largely reflecting an expansion of the public sector. Many countries in the European Union have adopted measures to reduce the level of taxation, but the tax burden in the Member States of the European Union is high. The mix of fiscal policies is very different from one country to another, and this is because fiscal policy is an element of national sovereignty. In the paper, using statistical data at the level of the European Union, the degree of taxation will be highlighted, comparative studies will be carried out and conclusions about the fiscal burden registered in each Member State of the European Union will be highlighted. These calculations will be made using a series of indicators from the literature. The general objection of the paper is that in the Member States of the European Union the level of taxation varies according to the degree of development of each Member State and varies according to the fiscal policy promoted within each country. The structure analysis of the tax system adopted by each member state of the European Union in the paper highlighted the fact that at the level of the developed countries the tax systems are focused on direct taxes and the less developed countries apply tax systems focused on indirect taxes and contributions large social. For example, in the year 2016, with regard to tax revenue structure, in Denmark the share of direct taxes in GDP was 30.2%, indirect taxes in GDP was 16.5% and the share of compulsory social contributions in GDP was 0.1%.
