<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422017000301041</article-id>
<article-id pub-id-type="doi">10.1016/j.cya.2017.04.006</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Tax structure and economic growth: Evidence from the European Union]]></article-title>
<article-title xml:lang="es"><![CDATA[Sistema fiscal y el crecimiento económico: evidencia de la Unión Europea]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Stoilova]]></surname>
<given-names><![CDATA[Desislava]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,South-West University &#8220;Neofit Rilski&#8221;  ]]></institution>
<addr-line><![CDATA[Blagoevgrad ]]></addr-line>
<country>Bulgaria</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>09</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>09</month>
<year>2017</year>
</pub-date>
<volume>62</volume>
<numero>3</numero>
<fpage>1041</fpage>
<lpage>1057</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422017000301041&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422017000301041&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422017000301041&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Optimum design of a tax system depends on numerous factors and differs from country to country. A variety of studies claim that raising consumption taxes while at the same time lowering taxes on labour and capital can stimulate the economy's growth forces. At the same time, other studies note that tax burden and tax structure would have different impacts on economic activity for different countries and periods and under varying circumstances. In this respect the main purpose of this paper is to provide one more estimate and a few more suggestions for growth-conductive taxation. The study is focused on the impact of tax structure on the economic growth in the EU-28 member states for the period 1996-2013. The descriptive analysis is focused on the cross-country differences in terms of total tax burden and design of tax structure, while the empirical analysis studies the impact of taxation on the economic growth through regressions on pooled panel data. The conclusion is that tax structure based on selective consumption taxes, taxes on personal income and property is more supporting to the economic growth.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[La estructura óptima del sistema fiscal (tributario) depende de muchos factores y varía en los distintos países. Varios estudios afirman que el aumento de los impuestos sobre el consumo, acompañado además de una reducción de los impuestos sobre el trabajo y el capital, puede estimular el crecimiento económico. Al mismo tiempo, otros estudios indican que el gravamen y la estructura fiscal pueden tener una influencia diferente en la actividad económica en los distintos países, en diversos periodos y en diferentes circunstancias. En este sentido, el objetivo principal de este artículo es prestar una nueva evaluación y algunas propuestas de los impuestos destinados a estimular el crecimiento económico. El estudio está enfocado sobre la influencia de la estructura fiscal en el crecimiento económico de la Unión Europea (UE-28) para el periodo 1996-2013. En la metodología se empleó un análisis que está dirigido a identificar las diferencias entre los países desde el punto de vista del gravamen común y la estructura del sistema de impuestos, mientras que en el análisis empírico se analiza la influencia de los impuestos sobre el crecimiento económico a través de regresiones con datos de panel. Por último, se concluye que el sistema fiscal basado en los impuestos selectivos al consumo, impuestos sobre los ingresos de personas físicas e impuestos sobre la propiedad personal es más favorable para el crecimiento económico.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Tax structure]]></kwd>
<kwd lng="en"><![CDATA[Economic growth]]></kwd>
<kwd lng="en"><![CDATA[European Union]]></kwd>
<kwd lng="es"><![CDATA[Sistema fiscal]]></kwd>
<kwd lng="es"><![CDATA[Crecimiento económico]]></kwd>
<kwd lng="es"><![CDATA[Unión Europea]]></kwd>
</kwd-group>
</article-meta>
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