Evolutions of Labour Tax at the EU 27 Level, Comparisons, Romania in Relation to the EU 27

Florina POPA

Abstract:

At the level of the European Union, the tax revenues obtained from the tax applied on labour income are an important source of attracting financing resources to the state budget.

This paper aims to analyze the evolution over a period of thirteen years, respectively, 2009-2021, of Labour Tax Revenues, expressed as a share in GDP,, for the Evolution of Labour Tax Revenues at EU-27 level (% of GDP) and Romania in relation to the countries of the European Union, both in terms of percentage values and of hierarchical position, towards the EU-27 countries, exemplified in data, provided by European Commission. 

The motive behind the study lies in the importance of studying the evolution of Labour Tax Revenues, both for European Union - EU27  and for Romania, over a period of thirteen years, respectively, 2009-2021, to know the position of different Member Countries with lower or higher level of Labour Tax Rate compared to EU-27 average and the evolution of revenue from Labour Tax in Romania in relation to EU 27, in the period 2009-2021, its hierarchical position towards the EU-27 countries.

The intention of originality lies in the study itself, that contain data analysis, graphs and tables represented  based on the  European Union data, following the results related to the evolution of Labour Tax Revenues, expressed as a share in GDP, both for European Union - EU27  and for Romania, over a period of thirteen years, respectively, 2009-2021,

The methodology in the study was the research from foreign and domestic literature, processing of ideas through the author's own interpretation, the collection of statistical database, analysis of the announced elements, representation in graphs and tables, in order to highlight the results obtained.

Findings reflects the synthesis of ideas resulted from data analyzed concerning Labour Tax Revenues, expressed as a share in GDP, for the Evolution of Labour Tax Revenues at EU-27 level (% of GDP) and Romania in relation to the countries of the European Union, for the period 2009-2021.