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The Share and Evolution of Indirect Taxes in the State’s Revenues - Case of Romania

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  • Loredana Andreea Cristea

    (University of Petroşani, Romania)

Abstract

In this article, it is desirable to point out the indirect taxes share in Romania's fiscal income by emphasizing their evolution and value. The methodology used in the article was the comparative analysis of the data obtained from the state budget classification. The tax rate is also analysed to see how much of the gross domestic product is constituted by taxes, taxes and contributions. Indirect taxes are an important source for Romania’s budget revenues, the lender of these taxes being value added tax. This indicator recorded a significant increase in the analysed period, but the sudden drop in 2016 was due the diminishing of the standard rate of VTA from 24% to 20%.

Suggested Citation

  • Loredana Andreea Cristea, 2017. "The Share and Evolution of Indirect Taxes in the State’s Revenues - Case of Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 17(1), pages 307-314.
    • Handle: RePEc:pet:annals:v:17:y:2017:i:1:p:307-314
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    References listed on IDEAS

    as
    1. Iosif Moldovan, 2014. "Public policy and taxation," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(1), pages 223-230.
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    More about this item

    Keywords

    indirect taxes; public revenues; VAT; excise duties; customs duties;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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