Armağan, Ramazan Süleyman Demirel Üniversitesi - İktisadi ve İdari Bilimler Fakültesi, Turkey , Dikmen, Süleyman Süleyman Demirel Üniversitesi - İktisadi ve İdari Bilimler Fakültesi, Turkey

A COMPARATIVE ANALYSIS OF SCANDINAVIAN COUNTRIES TAX SYSTEMS AND INCOMES

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This paper’ main goal is analyzing the tax system and incomes of Denmark, Sweden and Norway called Nordic countries which are located in the north of Europe. Analysis covers the period between the years 1995 to 2013. The main reasons for the selection of Scandinavian countries tax systems are high per capita income, being an important example of the social welfare state in the world, balanced and stable economic growth, low inflation and unemployment rates and have pioneered the dual income tax model. Scandinavian countries are the world s leading countries in terms of many economic indicators and this situation is similar in terms of tax systems. The three Scandinavian countries have similar tax systems and the tax incomes to GDP ratios are quite high. Higher per capita income levels, implementations of social welfare state and higher share of the state in the economy are caused higher tax burden in the Nordic countries. The share of personal income tax in GDP is the highest at Denmark. Besides Norway is the country with the highest share of institutions taxes at GDP.

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Scandinavian Countries Tax Systems , Sweden , Norway , Denmark , Dual Income Tax

Afyon Kocatepe University Journal Of Economics an‎d Administrative Sciences

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