IDEAS home Printed from https://ideas.repec.org/a/nwe/eajour/y2024i4p701-721.html
   My bibliography  Save this article

The Results of the Fiscal Control Activity in the Member States of the European Union in the field of VAT

Author

Listed:
  • Genifera Banica

    (University of Craiova)

  • Maria Dana Banica

    (University of Craiova)

Abstract

The article presents an analysis of the influence that the results of the control activity obtained by the Member States had on the value-added tax. An important part of the work is dedicated to the activity of international fiscal control due to international cooperation resulting from cross-border economic activities. Analyzing the budgetary control activity carried out by the 28 member states of the European Union during 6 consecutive years, a series of similarities and differences can be noted both in terms of the implementation method and the results obtained. Among the financial obligations taxpayers owe, the proposed econometric analysis focuses on the value-added tax. Thus, to carry out the econometric analysis, we used the dependent variable: VAT related to fiscal revenues, and as an independent variable: additional VAT established, as a result of fiscal control, against the total of additional budgetary obligations resulting from fiscal control activity. The result indicates a statistically valid linear regression model, whereby a percentage increase in the value-added tax established by the tax control activity leads to a 0.14% increase in the total tax revenues collected.

Suggested Citation

  • Genifera Banica & Maria Dana Banica, 2024. "The Results of the Fiscal Control Activity in the Member States of the European Union in the field of VAT," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 701-721, December.
    • Handle: RePEc:nwe:eajour:y:2024:i:4:p:701-721
    as

    Download full text from publisher

    File URL: https://www.unwe.bg/doi/eajournal/2024.4/EA.2024.4.01.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    fiscal inspection; additional tax obligations; government performance; TVA;
    All these keywords.

    JEL classification:

    • G20 - Financial Economics - - Financial Institutions and Services - - - General
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nwe:eajour:y:2024:i:4:p:701-721. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Vanya Lazarova (email available below). General contact details of provider: https://edirc.repec.org/data/unweebg.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.