文章基本信息

标题：THE IMPACT OF TAX SYSTEM ON GLOBAL COMPETITIVENESS.ANALYSIS ON THE LEVEL OF EUROPEAN UNION MEMBER STATES
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作者：Mihaela Brînduşa Tudose ; Constantin Străpuc
期刊名称：Studies and Scientific Researches: Economics Edition
印刷版ISSN：2066-561X
电子版ISSN：2344-1321
出版年度：2015
期号：21
页码：56-63
DOI：10.29358/sceco.v0i21.310
语种：English
出版社：University of Bacău
摘要：Summarizing the results of theoretical and empirical research,the paper aims to analyze the impact of tax system on global competitiveness through the following three variables: taxation on incentives to invest;total tax rate and taxation on incentives to work.Summarizing the analysis to the European Union member states,the paper presents rankings and provides interpretations for each case.Luxembourg is the country where there is registered: a) the biggest impact on competitiveness of tax policies supporting investment,b) the largest fiscal affordability (measured by GDP/capita and total tax rate) and c) the most generous labor taxation system in the EU.However,in the ranking realized based on the global competitiveness index Luxembourg ranks on the 22nd place,on the first place being Finland.
关键词：the global competitiveness index;efficiency;innovation;the total tax rate;fiscal facilities