Associate Professor PhD Carmen Uzlău
Hyperion University, Bucharest
Associate Professor PhD Nicolae Mihăilescu (n.mihailescu@yahoo.com)
Hyperion University, Bucharest
PhD Candidate Ioan-Silviu Vîrva (silviu.virva@insse.ro)
National Institute of Statistics, Romania
Professor PhD Florinel-Marian Sgărdea (florin.sgardea@cig.ase.ro)
Bucharest University of Economic Studies
Associate Professor PhD Claudia Căpățînă (claudiacapatana@yahoo.com)
Hyperion University, Bucharest
Abstract
The tax burden (total taxes and social contributions as a percentage of GDP) varied significantly across EU Member States over the period 2010–2023. The overall trend was of a moderate increase in the tax-to-GDP ratio until 2019, followed by fluctuations due to the COVID-19 pandemic (decline in 2020, recovery in 2021–2022 and slight decline in 2023). Countries such as France, Belgium, Denmark and the Nordic countries maintained high levels of tax burden (around 40–45% of GDP), while others such as Ireland, Romania and Bulgaria had significantly lower levels (below 30% of GDP). This study presents the dynamics of direct taxes, indirect taxes and total taxes and social contributions separately, with annual comparative data, illustrative graphs and discussions on the economic and social implications of the level of tax burden.
Key terms: fiscal pressure, direct taxes, indirect taxes, social contributions
JEL Classification: H87, K34
