Analysis of the Relation Between the Direct Taxes/Indirect Taxes Ratio and Inequality (Gini Coefficient) in Some European UnionʼS Member States (EU 27)

Objective of the study: The paper follows some theoretical aspects related to financial inclusion, through the perspective of some authors with concerns in the field, elements of the impact of financial inclusion on income inequality. At the same time, the paper carries out an analysis of the relation between the direct taxes/indirect taxes ratio and inequality (Gini coefficient), taking into account the changes that occurred in direct taxes and indirect taxes in some European Union¢s Member States, between 2014-2022. The methodology used in the paper was: studying the scientific literature in the field, selecting, synthesizing and interpreting the ideas retained through the own view of the author; Collecting data from the European Commission, DG Taxation and Customs Union, based on Eurostat, and Eurostat; processing data collected and drawing up the table necessary for the analyze of the correlation of indicators; analysis of indicators and the correlation between them, for European Union (EU 27), each Member Country of the European Union (EU 27), for each year of the period 2014-2022, and drawing conclusions regarding the final results of the paper. The results derived from the paper highlights some introductive aspects from theoretical literature in the the financial inclusion and an analysis of the evolution of changes in taxation, expressed by the ratio between direct taxes and, respectively, indirect taxes, for the period 2014-2022, for European Member Countries - EU 27. The significance of the results is knowledge of the relation between taxation (direct tax/indirect tax ratio) and inequality, taking into account the changes appeared in direct and indirect taxes in some European Union Member States, in the interval of the years 2014 – 2022 (EU27).