Studiu comparativ privind impozitarea directă în state membre ale UE
Comparative study on direct taxation in EU Member States

Summary/Abstract: This study aims to analyze the trends of direct taxes at the level of the Countries of the European Union by observing the changes in the level of evolution, the share in GDP, the structure and the percentage change from year to year of direct taxes over a period of 24 years in order to observe the impact determined by the phases of the economic cycle on direct taxation and how it was affected by the periods of recession or expansion that took place during this period. An econometric analysis is also carried out to test the impact that corporate income, payroll and property taxes has on economic growth in the countries of the European Union, with the exception of Malta, in the case of data for income from property taxes because they are not available in the databases, using a panel dataset over a period of 24 years and during the time period 1997-2021, which was collected from the eurostat, world bank and OECD websites. The model used is based on his analysis (Barro, 1990) which focuses on how factors such as the accumulation of capital and the level of education in the labour market influence economic growth. It is concluded that fiscal policy, monetary policy and government spending are the key macroeconomic components that have an influence on economic growth. Thus, in order to analyse the impact of direct taxes on economic growth, it is necessary to take into account other variables such as government spending because, given that their financing is made from taxes, this leads to a reduction in the level of investments and incentives for work, which leads to a negative impact on growth.

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