Some considerations regarding the effects of taxation on the economy

被引:0
|
作者
Marius-Razvan, Surugiu [1 ]
Camelia, Surugiu [2 ]
机构
[1] Romanian Acad, Inst Natl Econ, Bucharest 050711, Romania
[2] Univ Bucharest, Fac Adm & Business, Bucharest, Romania
关键词
environmental taxes; traditional taxes; labor taxes; income tax; corporation tax;
D O I
10.1016/S2212-5671(14)00146-4
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
This research aims to highlight a number of aspects related to the effects of taxation on the economy. The main topics of investigation are related to the analysis of the ratio between traditional taxes and environmental taxes and, to the analysis of the taxes paid by the employers and the employees. The study is focused on the situation of some European Union countries, and the results are discussed taking into consideration the curent policies and trends, having in mind the connection of taxation with incomes and development level of countries. (C) 2014 The Authors. Published by Elsevier B.V.
引用
收藏
页码:688 / 695
页数:8
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