Analysis of Correlation Between Gross Domestic Product and Corporate Income Tax in the European Union Countries

Abstract

The purpose of this paper is to analyze Gross Domestic Product and Corporate Income Tax inEuropean Countries for the period 2004-2013. The main objectives aimed at presenting thetheoretical point of view of Gross Domestic Product and Corporate Income Tax, analysis of theindicators in the countries of the European Union compared to Romania. The scientific approachis based on information from national and European literature, the documentation of practicecarried out by Eurostat. The expected results are to establish a link between Gross DomesticProduct and Corporate Income Tax by the F-test significance of the linear correlation coefficient. In formulating the thesis I opted on combining quantitative research qualitative research in orderto obtain the expected results. As a result of the research undertaken, research tools pertaining tothe two types of methodsliterature review, statistical study, comparison, descriptive analysis,graphical representation, the case study method, data interpretation.

Keywords

• Gross Domestic Product
• Corporate Income Tax
• Correlation
• Evaluation