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- W2901221922 abstract "Through specialized studies and research, from the analysis of the specific fiscal indicators is demonstrated the role of taxation for growth and economic development. Since the progress and development of a country is closely related to the level of competitiveness, through this article we will identify the main coordinates of the relationship between taxation and competitiveness. Starting from the structure of the Global Competitiveness Index pillars we will identify the fiscal and budgetary components found directly or indirectly in the construction of the index. Without claiming an exhaustive approach, taking into account the specificity of the fiscal policy of the European Union, we will establish the correlations that exist between the level of this index and the main fiscal indicators, respectively: corporate tax rate, personal income tax rate, indirect tax rate, economic freedom level, fiscal freedom level, ease of tax payment. Only a correct identification of the factors that influence the competitiveness of a country can be set measures aiming at improvement in the fiscal area, so that taxation can be considered at the level of each EU Member State a stimulating factor." @default.
- W2901221922 created "2018-11-29" @default.
- W2901221922 creator A5044907740 @default.
- W2901221922 date "2018-01-01" @default.
- W2901221922 modified "2023-09-27" @default.
- W2901221922 title "Coordinates of the Relationship Between Taxation and Competitiveness in the European Union" @default.
- W2901221922 cites W2014942750 @default.
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- W2901221922 doi "https://doi.org/10.1007/978-3-030-01878-8_5" @default.
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