VAT Revenues in Romania: An Econometric Approach

The purpose of our paper is to model the VAT revenues of Romania as a function of different macroeconomic variables that might be proxies for the VAT base, i.e. the gross domestic product, the adjusted gross domestic product, the final consumption and the final consumption of households. All time series data were processed in Matlab and several strong correlations were determined statistically.

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Year of publication:	2012
Authors:	Constantin, Cuceu Ionuþ ; Ligia, Vãidean Viorela ; Mihaela, ªarlea
Published in:	Ovidius University Annals, Economic Sciences Series. - Facultatea de Ştiinţe Economice, ISSN 1582-9383. - Vol. XII.2012, 3, p. 63-63
Publisher:	Facultatea de Ştiinţe Economice
Subject:	value added tax \| econometric modelling \| consumption \| tax base \| tax rate

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Extent:	application/pdf
Type of publication:	Article
Classification:	h12 ; H25 - Business Taxes and Subsidies ; H30 - Fiscal Policies and Behavior of Economic Agents. General
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010711190