The objective of this research has been to summarize the current situation regarding the migration phenomenon evolution and its relation to fiscal revenues and budget expenditures with social benefits, in six European Union member states. The purpose of this paper is to analyze the correlation between taxation and migration in Romania, Poland, Slovenia (emerging economies) and Germany, Italy, Spain (developed economies), as well as to present the proposals on how to optimize the fiscal effects of immigrants and emigrants, so that to ensure a balanced economy. The research methodology involves the use of descriptive, comparative and statistical techniques and through the statistical programs Eviews and SPSS, the data were interpreted using the regression analysis of the panel data. The analysis will be carried out over a longitudinal monthly period of 11 years, namely 1.01.2007-31.12.2017. This period includes the years of economic and financial global crisis, which have also been felt in European Union countries, as well as the years of economic recession. We conclude that the population from emerging countries is a long-term secure labor force for developed countries, while emigrants represent a net fiscal and economic loss for the countries of their origin. Furthermore, taxes and fees are not the main reasons that can influence people in deciding to choose the country where to live and work.
At both macroeconomic and national level, in recent decades, European tax policies have shown a particular interest in addressing the spectrum of risk issues in terms of maturing the business environment and the lack of sustainable development of the economy. In Romania there has been a significant increase in public debt, which is increasingly threatening fiscal sustainability. This is due to fiscal rules that restrict the applicability of fiscal policy to balancing the national economy. However, fiscal policy did not act in the direction of economic recovery during the crisis that started in the last quarter of 2008, which had a negative impact on the Romanian business environment. Objectively, fiscal policy should manifest itself as a general framework of the economy on the basis of which to develop fiscal rules that act in the direction of sustainable development of the business environment and implicitly, of socio-economic life. The research carried out referred to identify how fiscal rules in Romania restrict the application of fiscal policy as well as whether there is an explicit concordance between them. The research methodology aimed to use the ARDL model to apply the Granger causality test, using quarterly data for a set of four indicators, being identified that Romanian fiscal rules restrict fiscal policy. The achieved results highlighted the fact that fiscal rules restrict fiscal policy, being identified a long-run relationship between the analyzed variables and implicitly, a state of instability of the fiscal system in Romania. Keywords: fiscal policy, autoregressive distributed-lagged model, Granger causality test.
Tax evasion is a pernicious phenomenon, very widespread in the world, which is closely linked to the system of taxes and fees. This is considered to be a response to the excessive fiscal pressure exerted on taxpayers. Bypassing the law is also closely related to the phenomenon of corruption and its removal is a difficult target, under the existing conditions. The main purpose of this paper is to study the influence of corruption and fiscal pressure on the phenomenon of tax evasion, materialized by the shadow economy indicator. The analysis is carried out over a period of 18 years, namely 1999-2016, for six countries of South-Eastern Europe, member states of the European Union, divided into two categories, namely developed and emerging states. The research methodology requires a comparative analysis of existing situations in the research countries. Also, we will use the econometric analysis, with the help of statistical package for social sciences, of the relationship between the underground economy and corruption, as well as the correlation between tax burden exerted by the budget revenues and tax evasion. Being difficult to quantify, the level of shadow economy has been taken from Friedrich Schneider’s studies, through which he measured underground economy in 157 countries over the period 1999-2013; but also in 36 states, between 2003 and 2016. The level of corruption is measured using the corruption perception index at the international level and the tax burden is calculated as the ratio between tax revenue and gross domestic product. Keywords: tax burden, shadow economy, corruption, South-East Europe.
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