GRIGORE Maria’s scientific contributions

What is this page?


This page lists works of an author who doesn't have a ResearchGate profile or hasn't added the works to their profile yet. It is automatically generated from public (personal) data to further our legitimate goal of comprehensive and accurate scientific recordkeeping. If you are this author and want this page removed, please let us know.

Publications (1)


Taxation Trends in the European Union: Main Results
  • Article

January 2009

·

102 Reads

·

83 Citations

Lex et Scientia

GRIGORE Maria

This work contains an economic analysis of the tax rates and revenue ratios of the European Union Member States. The paper also includes the structural reform initiatives that have been high on the tax policy agenda in last period. Despite the fairly short span of time, a wide spectrum of tax reforms was implemented or are going to be implemented (the Common Consolidated Corporate Tax Base, the key reform initiatives including dual income taxes and flat taxes, the elimination of harmful tax competition, the simplification and rationalization of the current VAT rates structure or key elements contributing to the establishment of the VAT anti-fraud strategy within the EU). The main objective of this paper is to present a fairly view of the structure, level and trends of taxation in the European Union over the last ten years.

Citations (1)


... Greece was the country with the third highest corporate taxation rates over corporate profits, following France and Denmark (Eurostat, 2010). CuSight as a private company would have had to pay 24.0% of its profits for taxation purposes if launched in the fiscal year 2010. ...

Reference:

Entrepreneurial Prospects in Loyalty Marketing: Real-world Grocery Retailers’ Market Survey & Conceptual Case Study
Taxation Trends in the European Union: Main Results
  • Citing Article
  • January 2009

Lex et Scientia