Loredana Andreea Cristea

Department of Doctoral School, Faculty of Economic Sciences,

Lucian Blaga University of Sibiu 

Romania

loredana.cristea@ulbsibiu.ro

Fiscal impact of the migration phenomenon

Janusz Grabara

The Management Faculty, 

Czestochowa University of Technology,

Poland

janusz@grabara.eu

Abstract. The objective of this research has been to summarize the current situation regarding the migration phenomenon evolution and its relation to fiscal revenues and budget expenditures with social benefits, in six European Union member states. The purpose of this paper is to analyze the correlation between taxation and migration in Romania, Poland, Slovenia (emerging economies) and Germany, Italy, Spain (developed economies), as well as to present the proposals on how to optimize the fiscal effects of immigrants and emigrants, so that to ensure a balanced economy. The research methodology involves the use of descriptive, comparative and statistical techniques and through the statistical programs Eviews and SPSS, the data were interpreted using the regression analysis of the panel data. The analysis will be carried out over a longitudinal monthly period of 11 years, namely 1.01.2007-31.12.2017. This period includes the years of economic and financial global crisis, which have also been felt in European Union countries, as well as the years of economic recession. We conclude that the population from emerging countries is a long-term secure labor force for developed countries, while emigrants represent a net fiscal and economic loss for the countries of their origin. Furthermore, taxes and fees are not the main reasons that can influence people in deciding to choose the country where to live and work.

Received: January, 2019

1st Revision: June, 2019

Accepted: November, 2019

DOI: 10.14254/2071-8330.2019/12-4/10

JEL Classification: F22, H20, H50

Keywords: migration, fiscal policy, fiscal revenues, social expenditures, European Union