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VAT Revenues in Romania: An Econometric Approach

Author

Listed:
  • Cuceu Ionuþ Constantin

    („Babeº – Bolyai” University Cluj-Napoca Faculty of Economics and Business Administration)

  • Vãidean Viorela Ligia

    („Babeº – Bolyai” University Cluj-Napoca Faculty of Economics and Business Administration)

  • ªarlea Mihaela

    („Babeº – Bolyai” University Cluj-Napoca Faculty of Economics and Business Administration)

Abstract

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.

Suggested Citation

  • Cuceu Ionuþ Constantin & Vãidean Viorela Ligia & ªarlea Mihaela, 2012. "VAT Revenues in Romania: An Econometric Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(3), pages 1-63, Decembre.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:3:p:63
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    More about this item

    Keywords

    value added tax; econometric modelling; consumption; tax base; tax rate.;
    All these keywords.

    JEL classification:

    • H12 - Public Economics - - Structure and Scope of Government - - - Crisis Management
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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