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Effects of Direct Taxation in Romania on the Evolution of Business Environment

Author

Listed:
  • Trandafir Adina

    („Spiru Haret”University, Faculty of Financial and Accounting Management)

Abstract

This paper aims to research the impact of fiscal policy issues in the field of direct taxation on business environment in Romania. This purpose is divided into two operational objectives: the evolution of direct taxation measures and the impact of fiscal policy on Romanian private business environment. To capture, in an econometric analysis, macroeconomic dimension of fiscal policy were chosen as variables: the total tax rate to highlight tax policy in direct taxation, gross domestic product and gross capital formation to capture business environment size. Using regression technique, the analysis of the impact of fiscal policy measures on the business environment in Romania in the period 2006-2014 shows a negative correlation between the independent variables (especially labour tax rate, which has the highest level) and the two dependent variables (gross domestic product and gross capital formation).

Suggested Citation

  • Trandafir Adina, 2015. "Effects of Direct Taxation in Romania on the Evolution of Business Environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 897-902, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:1:p:897-902
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    More about this item

    Keywords

    Direct Taxation; Total Tax Rate; Labour Tax; Gross Capital Formation; Business Environment.;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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