The Dimension and Dynamics of Tax Revenues. A Vision on the EU Level

Abstract

Captives of the mutation to a so-called intangible economy, the recent history, and the economic and social trends, shows that the competitive or the power differences between economies/societies derive, today, from the differences of intangible assets that each of them has. If this assertion remains a desideratum in the structure of the economic sciences, aiming at pragmatic consecration, the current economic landscape gives us a more realistic picture of the dynamics, welfare and competition of the world's economies. In the sense of the above mentioned, it is remarked that the international economic space, especially the one geographically delimited by the EU, still shows a clear focus on the ability of economies and political decision-makers to ensure the social well-being of different economic and social entities (population, companies, as well as of the state, per se) on the account of the ability to collect significant tax revenues from the population. Thus, the present paper was based on a comparative study at the level of the EU countries, referring to the size and dynamics of the public resources (the characteristics and particularities of some of the tax systems, the taxation and the collection methods, the relevant fiscal domains or charging new taxes) as the title, obviously, suggests.