Tendințe în impozitarea din Uniunea Europeană

• Main Authors: Claudia RADU, Adrian Mihai INCEU
• Format: Article
• Language: ron
• Published: Babes-Bolyai University 2006-06-01
• Series: Revista Transilvană de Ştiinţe Administrative
• Online Access: https://rtsa.ro/rtsa/index.php/rtsa/article/view/179

<p><em>The study strives to analyze the evolution of different taxes in the EU countries, during 1995-2004, in order to observe if the fiscal pressure has diminished during this period. That’s because many countries have taken some measures to decrease the tax burden, especially on labor. Analyzing the total tax to GDP ratio for the EU 15 countries we can mention that it has decreased in four countries and the most in Ireland, with more than 2 percentage points. It was also noticed that the highest ratio appeared in Sweden and Denmark, and the smallest in Ireland. In the same time the ratio of total taxes was between 28% and 53% for all the fifteen countries. In the same time the indirect taxes to GDP ratio increased in all the countries, excepting Ireland, oscillating between 10% and 18% for the whole period. But the direct taxes to GDP ratio decreased in six of the analyzed countries, the highest level appearing in Denmark, and the smallest in Greece and Portugal.</em></p>