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Tax Collection Costs in Romania

Author

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  • Lazăr Sebastian

    (†Alexandru Ioan Cuza†University of Iași, Romania)

Abstract

The paper computes how much government did pay in order to collect 1 unit of taxes inRomania over 2004 – 2015 period. The cost of tax collection is derived from the Ministry ofFinance spending budget, while the amount of taxes collected comes from the consolidated budgetexecution. Scaling the two metrics, I obtained the cost of collecting 1 unit of taxes. As additionalmetrics that captures the same effect, I computed the share of tax collection costs to GDP. I arguethat given that the cost of tax collection in Romania is higher than the OECD average taxcollection cost, any tax reform that would increase even further these costs is not feasible,especially when its impact on the amount of revenue collected is not known. This conclusion isfurther backed up by the tax collection costs to GDP ratio which almost doubled over the course ofthe period.

Suggested Citation

  • Lazăr Sebastian, 2017. "Tax Collection Costs in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 518-523, June.
    • Handle: RePEc:ovi:oviste:v:xvii:y:2017:i:1:p:518-523
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    More about this item

    Keywords

    tax collection costs; tax revenue;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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