Publicação
A influência dos principais impostos no PIB per capita dos países da União Europeia
| Resumo: | Since the end of the second World War, Europe has been designing a political and economic union to achieve peace and prosperity within the European Union. Currently comprising 27 Member-States, the EU has reduced entry barriers and encouraged the free movement of people, goods, services, and capital, leading to the need for fiscal harmonization. However, this harmonization has not been fully achieved, resulting in fiscal competition among Member-States, particularly in terms of reducing corporate tax rates to attract foreign direct investment and, consequently, stimulate economic growth. The impact of the tax system on economic growth is a widely debated topic in current literature. While some researchers argue that a well-structured fiscal policy is essential for long-term economic stability and growth, others contend that taxes play a limited role, highlighting other factors that have a greater impact on economic development. This empirical study aims to examine the effect of the main taxes and public debt on the macroeconomic performance of EU countries, specifically on Gross Domestic Product (GDP). Using data collected between 2000 and 2022 for all Member-States, a regression model was constructed as a basis for analyzing the relationship between these variables. The results indicate that the tax system explains 71,24% of the variations in economic growth, suggesting that both the composition of the tax burden and the management of public debt play crucial roles. The findings reveal a negative relationship with income taxes. Conversely, increases in VAT rates and public debt are positively associated with growth. This study confirms the importance of fiscal policy in the economic growth of EU countries, contributing to the literature by providing robust empirical data on the relationship between taxation and development. |
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| Autores principais: | Marques, Juliana Francisco |
| Assunto: | Tax system Economic growth European Union Economic competitiveness Tax policy Sistema fiscal Crescimento económico União Europeia Competitividade económica Política tributária |
| Ano: | 2024 |
| País: | Portugal |
| Tipo de documento: | dissertação de mestrado |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade de Lisboa |
| Idioma: | português |
| Origem: | Repositório da Universidade de Lisboa |
| Resumo: | Since the end of the second World War, Europe has been designing a political and economic union to achieve peace and prosperity within the European Union. Currently comprising 27 Member-States, the EU has reduced entry barriers and encouraged the free movement of people, goods, services, and capital, leading to the need for fiscal harmonization. However, this harmonization has not been fully achieved, resulting in fiscal competition among Member-States, particularly in terms of reducing corporate tax rates to attract foreign direct investment and, consequently, stimulate economic growth. The impact of the tax system on economic growth is a widely debated topic in current literature. While some researchers argue that a well-structured fiscal policy is essential for long-term economic stability and growth, others contend that taxes play a limited role, highlighting other factors that have a greater impact on economic development. This empirical study aims to examine the effect of the main taxes and public debt on the macroeconomic performance of EU countries, specifically on Gross Domestic Product (GDP). Using data collected between 2000 and 2022 for all Member-States, a regression model was constructed as a basis for analyzing the relationship between these variables. The results indicate that the tax system explains 71,24% of the variations in economic growth, suggesting that both the composition of the tax burden and the management of public debt play crucial roles. The findings reveal a negative relationship with income taxes. Conversely, increases in VAT rates and public debt are positively associated with growth. This study confirms the importance of fiscal policy in the economic growth of EU countries, contributing to the literature by providing robust empirical data on the relationship between taxation and development. |
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