Considerations on tax systems among OECD countries

Authors

  • Nicolae Campan University of Oradea
  • Sorin Nicolae Borlea
  • Monica Violeta Achim Babes-Bolyai University, Cluj-Napoca

Abstract

The functioning of modern states cannot be conceived without taxation. However, there are huge differences from one country to another in terms of the degree of taxation of the economy and the structure of taxes that bring revenues to the budgets of public authorities. Our article makes an analysis of the literature on optimal taxation. Ideas on the progressiveness of income tax, flat taxation of capital gains, ways of taxing property, different taxation of certain categories of goods and services, etc. are reviewed. The empirical study on OECD countries identifies some correlations between five categories of taxes and several socio-economic characteristics: gross domestic product, unemployment rate, population density, stock market capitalization of companies and the intensity of goods movement. Using hierarchical clustering, we highlight the existence within the OECD of five relatively homogeneous groups of countries regarding the structure of taxation. The categories of taxes analysed are total collected revenues, personal income tax, corporate profit taxation, mandatory social contributions, property taxes and taxes on goods and services.

Author Biographies

Nicolae Campan, University of Oradea

President of ANAF Cluj and Phd candidate at University of Oradea in the third year.

Sorin Nicolae Borlea

Sorin Nicolae Borlea is professor and doctoral supervisor in the field of Finance, at the University of Oradea and Vasile Goldiș University, and associate scientific researcher at the European Research Institute of Babeș-Bolyai University Cluj-Napoca. He has over 16 years of experience in the academic field and 30 years in the business environment. He has published over 90 scientific articles and 20 books. His most recent reference work is the book Economic and financial crime. Corruption, Shadow economy and money laundering, published as co-authored at the international publishing house Springer. In parallel with the academic field, he works in the business environment as financial auditor, accounting expert, tax consultant, and financial analyst, being strongly anchored in economic and financial crime issues in the files managed by the Court of Cluj-Napoca. 

Monica Violeta Achim, Babes-Bolyai University, Cluj-Napoca

Monica Violeta Achim is professor and doctoral supervisor in the field of Finance at the Faculty of Economic Sciences and Business Administration, Babeş-Bolyai University, Cluj-Napoca. With over 22 years of experience in academia, she has published as author and co-author, over 140 scientific articles and 25 books. Her most recent reference work is the book Economic and financial crime. Corruption, Shadow economy and Money laundering, co-authored by international publishing house Springer. In 2020 she obtained the Award for Excellence in Scientific Research, at Babeş-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca, Romania, as a recognition of the results obtained in the research activity. In the business environment, she works in liberal professions as accountant expert, tax consultant and judicial expert, from this perspective being involved in solving many cases of economic and financial crime of the Palace of Justice, Cluj-Napoca

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Published

2022-07-21

Issue

Vol. 22 No. 1(35) (2022)

Section

Public administration