Study on determination the degree of tax in the European Union countries, based on national macroeconomic indicators

Abstract

In preparing this study, I started from Montesquieu's statement according to which ’’ Nothing requires more wisdom and prudence by the authorities, than regulation by these of that interest in from the subject is private and which he suffered to obtain’’ (Montesquieu, 1748). In his famous work, entitled The Spirit of Laws, the author referred to state fiscal policy which should be elaborated so that this one ’’ not 'press too much'’’ on taxpayers. too, even author says that in countries where authorities set too heavy taxes, these measures led to the impoverishment of the population. Based on claims above mentioned, in the preparation of this study, the author has proposed to prepare a study through which to analyze key indicators on taxation at the level of Member States of the European Union, taking into account data on gross domestic product and the tax revenues officially published by EU institutions. The period under study is minimum 12 years, finally, developing some conclusions on taxation in these countries.