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Tax Burden During the Pandemic: Lessons Learned and Challenges

In: The Economic and Social Impact of the COVID-19 Pandemic

Author

Listed:
  • Marius-Răzvan Surugiu

    (Institute of National Economy - Romanian Academy)

  • Raluca Mazilescu

    (Institute of National Economy - Romanian Academy)

  • Camelia Surugiu

    (University of Bucharest)

Abstract

This chapter delves into the challenges and strategies employed within the realm of taxation by European Union countries to alleviate the impact of the COVID-19 crisis. Furthermore, it scrutinises the effects of various variables on indirect tax revenues, focusing on Romania as a case study. The analysis is based on quarterly data between 2009 and 2021. The findings indicate that three of these variables exhibit statistically significant impacts on indirect tax revenues, namely, the unemployment rate, inflation rate and the disease-related dummy variable.

Suggested Citation

  • Marius-Răzvan Surugiu & Raluca Mazilescu & Camelia Surugiu, 2024. "Tax Burden During the Pandemic: Lessons Learned and Challenges," Contributions to Economics, in: Valentina Vasile & Elena Bunduchi (ed.), The Economic and Social Impact of the COVID-19 Pandemic, chapter 0, pages 143-166, Springer.
    • Handle: RePEc:spr:conchp:978-3-031-47780-5_6
    DOI: 10.1007/978-3-031-47780-5_6
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