THE IMPACT OF TAX SYSTEM ON GLOBAL COMPETITIVENESS. ANALYSIS ON THE LEVEL OF EUROPEAN UNION MEMBER STATES

Brandusa Tudose; Constantin Strapuc

doi:10.29358/sceco.v0i21.310

THE IMPACT OF TAX SYSTEM ON GLOBAL COMPETITIVENESS. ANALYSIS ON THE LEVEL OF EUROPEAN UNION MEMBER STATES

Authors

Brandusa Tudose Petre Andrei University of Iasi
Constantin Strapuc St. cel Mare University of Suceava

DOI:

https://doi.org/10.29358/sceco.v0i21.310

Keywords:

the global competitiveness index, efficiency, innovation, the total tax rate, fiscal facilities

Abstract

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.

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Author Biographies

Brandusa Tudose, Petre Andrei University of Iasi

Faculty of Economics
Constantin Strapuc, St. cel Mare University of Suceava

student PhD
Faculty of Economics and Public Administration

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Published

19.07.2015

Issue

No. 21 (2015)

Section

Articles

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How to Cite

Tudose, B., & Strapuc, C. (2015). THE IMPACT OF TAX SYSTEM ON GLOBAL COMPETITIVENESS. ANALYSIS ON THE LEVEL OF EUROPEAN UNION MEMBER STATES. Studies and Scientific Researches. Economics Edition, 21. https://doi.org/10.29358/sceco.v0i21.310