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Factorial Analysis Of Fiscal Pressure In Romania: 2008 - 2011

Author

Listed:
  • BUNESCU Liliana

    (Lucian Blaga University of Sibiu)

  • COMANICIU Carmen

    (Lucian Blaga University of Sibiu)

Abstract

The existence of any modern state is unthinkable without a tax system's efficiency and performance through pressure on taxpayers. Tax burden may be easier as long as it is not excessive. This paper aims to analyze the factors which influence overall tax burden calculated at the Romanian state budget level by using two factorial models for decomposition of the tax burden, a synthetic one and an analytical one. This goal is preceded by a dynamic and structural approach of the tax burden in Romania during 2000 - 2011 in relation to changes in tax burden of the EU Member States.

Suggested Citation

  • BUNESCU Liliana & COMANICIU Carmen, 2013. "Factorial Analysis Of Fiscal Pressure In Romania: 2008 - 2011," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 65(1), pages 81-92.
    • Handle: RePEc:blg:reveco:v:65:y:2013:i:1:p:81-92
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    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/65106bunescu&comaniciu.pdf
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    More about this item

    Keywords

    tax pressure; factorial analysis; taxation;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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