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Econometric Analysis Of The Influence Of Corporate Tax And Vat Rate On Tax Revenues Of Companies In Eu Member States

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Listed:
  • Mihaela TULVINSCHI

    (anamariam@seap.usv.ro)

  • Anamaria-Geanina MACOVEI

    (anamariam@seap.usv.ro)

Abstract

Each category of taxes and duties generates specific influences on the formation of gross domestic product throughout the Community. The article aims at a research of the fiscal issue, at the level of the European Union, focusing on the systematization of the information with VAT and profit tax. The research uses the econometric model of linear multiple regression and aims to analyze the influence of VAT and corporate income tax on tax revenues. This analysis is based on fiscal data collected for 20 member countries of the European Union.

Suggested Citation

  • Mihaela TULVINSCHI & Anamaria-Geanina MACOVEI, 2020. "Econometric Analysis Of The Influence Of Corporate Tax And Vat Rate On Tax Revenues Of Companies In Eu Member States," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 13(23), pages 105-115, June.
    • Handle: RePEc:scm:ejafbu:v:13:y:2020:i:23:p:105-115
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    References listed on IDEAS

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    1. Dougherty, Christopher, 2011. "Introduction to Econometrics," OUP Catalogue, Oxford University Press, edition 4, number 9780199567089, Decembrie.
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    Cited by:

    1. Ecaterina ULIAN, 2022. "Interconditionality Between The Dynamics Of Mergers And Acquisitions And Macroeconomic Factors," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 10(2), pages 66-71, June.

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