Browsing by Author "Mihaila, Nicoleta"

Filter results by typing the first few letters
Now showing 1 - 3 of 3
  • No Thumbnail Available
    Item
    About labor taxation in European Union. Evolution and current challenges
    (INCE, 2022) Mihaila, Nicoleta
    Scopul principal al lucrării îl constituie analiza impozitării muncii în Uniunea Europeană în perioada 2007-2020, metodologia utilizată fiind de tip descriptiv, prin apelarea la surse bibliografice variate, cu preponderență din literatura de specialitate străină, precum și o metodologie de tip cantitativ, pentru prelucrarea și analiza datelor preluate din bazele de date internaționale (Eurostat, OECD). Avem în vedere analiza impozitării muncii la nivelul țărilor membre UE prin utilizarea celor doi indicatori, Taxa implicită de impozitare, respectiv Tax wedge, în perioada menționată, precum și unele provocări/tendințe curente privind munca și posibile măsuri fiscale în contextul crizei sanitare actuale, în vederea ajutorării persoanelor vulnerabile și a economiei în ansamblul ei. The main purpose of the paper is the analysis of labor taxation in the European Union in 2007-2020, the methodology used being descriptive, by appealing to various bibliographic sources, mainly from foreign literature, and a quantitative methodology for processing and analysis of data taken from international databases (Eurostat, OECD). We consider the analysis of labor taxation at the level of EU member states by using the two indicators, Implicit tax rate (ITR), respectively Tax wedge, during the mentioned period, as well as some current challenges / trends on labor and possible fiscal measures in the context of the current health crisis, in order to help vulnerable persons/ families and the economy as a whole.
  • No Thumbnail Available
    Item
    Implications of tax havens. Economic effects
    (INCE, 2023) Mihaila, Nicoleta
    The purpose of our paper is to highlight the main negative economic implications of the existence of tax havens, namely the increase in harmful tax competition, the erosion of the tax base and implicitly the reduction of tax revenues; all these negatively affect the economic development of a country, negatively affecting direct investments, or effects on the structure of tax revenues. However, it should be mentioned that in addition to the negative ones, there are also positive effects/implications on the economy, respectively, they can contribute to the reduction of taxes in other jurisdictions, or even the economic development of tax havens. The methodology used is descriptive and empirical, by calling on various bibliographic sources, with a preponderance of foreign specialized literature, as well as a quantitative methodology, for the processing and analysis of data taken from international databases.
  • No Thumbnail Available
    Item
    Tax havens. Theoretical concepts at international level
    (INCE, 2022) Mihaila, Nicoleta
    Tax havens are a recent concern of many countries; they reduce public revenues by encouraging tax evasion, avoiding legal regulations and losing financial flows. As a result, tax havens increase state debt, facilitate money laundering, fuel inequalities and exacerbate financial instability. In our paper we try to approach at a theoretical level the tax haven, more precisely, the definition of the concept itself and the main ways of supply (through tax optimization / tax evasion, transfer pricing, etc.), the issue of tax compliance (a cause of tax haven development is lack this compliance), as well as the presentation of the situation of tax havens at international level.The methodology used is a descriptive one, using various bibliographic sources, mainly from foreign literature - scientific articles, relevant books in the field of reference, legislation, analysis and studies, official documents of various international tax institutions.