<abstract xmlns="http://www.w3.org/1999/xhtml"><p>The fiscal analysis is an important research topic, aiming at identifying/creating fair fiscal systems, which can respond to requests coming from both the state (which needs revenue to finance various public projects) and from taxpayers. The economic agents, but also the taxpayers will always want a reduction of the taxes, and the public decider aims to increase the revenues attracted to the budget through (higher) taxes. An optimal tax system could be characterized by taxes that produce minimal effects of distorting the behavior of taxpayers, as well as a positive impact on the development of society.</p></abstract>

The fiscal analysis is an important research topic, aiming at identifying/creating fair fiscal systems, which can respond to requests coming from both the state (which needs revenue to finance various public projects) and from taxpayers. The economic agents, but also the taxpayers will always want a reduction of the taxes, and the public decider aims to increase the revenues attracted to the budget through (higher) taxes. An optimal tax system could be characterized by taxes that produce minimal effects of distorting the behavior of taxpayers, as well as a positive impact on the development of society.

Economic freedom in Europe

The Bucharest University of Economic Studies

Institute of National Economy – Romanian Academy

”Dunărea de Jos” University of Galati

Proceedings of the International Conference on Applied Statistics

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Economic freedom in Europe"}

The fiscal analysis is an important research topic, aiming at identifying/creating fair fiscal systems, which can respond to requests coming from both the...

Economic freedom in Europe

Published Online: Feb 13, 2020

Page range: 76 - 88

DOI: https://doi.org/10.2478/icas-2019-0007

Keywords
Fiscal analysis, Economic freedom, Multivariate Analysis

© 2019 Simona-Andreea Apostu et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Economic freedom in Europe

Published Online: Feb 13, 2020

Page range: 76 - 88

DOI: https://doi.org/10.2478/icas-2019-0007

KeywordsFiscal analysis, Economic freedom, Multivariate Analysis

© 2019 Simona-Andreea Apostu et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
Fiscal analysis, Economic freedom, Multivariate Analysis