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Indirect Taxes in Romania – an Econometric Analysis
Indirect Taxes in Romania – an Econometric Analysis

Author(s): Daniela Penu
Subject(s): National Economy, Public Finances, Socio-Economic Research
Published by: Editura Universitară & ADI Publication
Keywords: Indirect taxes; household final consumption expenditure; fiscal pressure; simple regression

Summary/Abstract: Indirect taxes have a significant weight in the GDP. Statistical data reveals that the new states that joined the EU in its funding sources to the greatest extent through indirect taxes. They reveal, on the one hand, reducing the tax burden on the producer,and on the other hand, the difficulty faced by the country in direct tax collection, but also some problems of social nature. This article proposes an econometric analysis of the relationship between indirect taxes and household final consumption expenditure.

  • Issue Year: 2/2016
  • Issue No: 1
  • Page Range: 121-128
  • Page Count: 8
  • Language: English