Determinant Factors of Fiscal Revenues, under Current Economic Conditions
Determinant Factors of Fiscal Revenues, under Current Economic Conditions

Author(s): Loredana Andreea Cristea, Alina Daniela VODĂ, Dragoș Mihai Ungureanu
Subject(s): National Economy, Economic policy, EU-Accession / EU-DEvelopment, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: fiscal revenues; taxation; determinant factors; European Union;
Summary/Abstract: Most of the state's financial resources are covered by compulsory deductions, namely taxes, fees and social security contributions, translated into fiscal revenues. In recent years, financial and economic research has focused heavily on the interdependence between taxes and economic growth. The main purpose of this research is to analyze the factors that lead to the increase or decrease of fiscal revenues collected by the state. Taking into account the current economic situation, the research will focus on a comparative study of Romania with an emerging state and a developed country, from the European Union, for a period of 10 years. The following variables are taken into account: fiscal revenues, inflation, unemployment rate, number of emigrants, imports and exports, factors with a significant impact on economic growth. In order to achieve the proposed objective, we will use the statistical analysis, through the SPSS software, to see the relationship between the independent variables and the dependent variable. The Pearson correlation coefficient will be used to measure the relationship between model variables. The study’s data is taken from the Eurostat and World Bank databases. After analyzing the results, there are outlined proposals for the optimization of the fiscal policy of the state, depending on the determinants of fiscal revenues, in order to ensure a balanced economy.

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