欧盟经济体商业体制和税收环境的多重标准评估

IF 2.1 Q2 ECONOMICS Economies Pub Date : 2024-07-09 DOI:10.3390/economies12070178
Charalampos Kalligosfyris, Zacharias Dermatis, Eleni Kalamara, Athanasios Anastasiou
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引用次数: 0

摘要

本研究的目的是采用多重标准分析法,特别是 PROMETHEE II 方法,根据十三项评价标准和欧洲经济体排名,对欧洲联盟(欧盟)21 个国家的企业制度和税收环境进行评价。通过这项研究,研究了与税收征管效率、国家税收能力、经济增长率、机构质量、腐败程度、税收负担、纳税时间和国家政治稳定性有关的因素对欧盟经济体形成有吸引力的创业发展环境的重要性。此外,分析结果表明,被调查的欧盟经济体在创业发展方面存在着显著的财政和制度差异。造成这些差异的原因包括各国的经济规模、制度、历史、经济危机以及各种不同的政策建议,这反映了不对称的政策反应。研究最后提出了理论和政治建议,以改善欧盟经济体的制度和财政环境,从而使创业在改善国家经济和社会状况方面发挥重要作用。
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Multi-Criteria Evaluation of the Institutional and Tax Environment for Business in the EU Economies
The purpose of this study is to evaluate the institutional and tax environment for businesses in 21 countries of the European Union (EU), using a multi-criteria analysis and, in particular, the PROMETHEE II method, based on thirteen evaluation criteria and the ranking of the European economies. Through the research, the importance of factors related to the efficiency of the tax administration, the tax capacity of the country, the growth rate of the economy, the quality of institutions, the level of corruption, the tax burden, the time of tax compliance and the political stability of the country is studied, in the formation of an attractive environment for the development of entrepreneurship in the EU economies. Moreover, the results of the analysis revealed the existence of significant fiscal and institutional differences between the EU economies under investigation, regarding the development of entrepreneurship. These differences are due to the size of the economy, the institutions, the history, the economic crises of each country and a wide range of dissimilar policy recommendations, which reflect asymmetric policy responses. The study concludes by offering theoretical and political recommendations to improve the institutional and fiscal environment in EU economies so that entrepreneurship can play an important role in improving the economic and social situation of a country.
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来源期刊
Economies
Economies Economics, Econometrics and Finance-Economics, Econometrics and Finance (miscellaneous)
CiteScore
4.00
自引率
11.50%
发文量
271
审稿时长
11 weeks
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