ECONOMETRIC ANALYSIS OF THE INFLUENCE OF CORPORATE TAX AND VAT RATE ON TAX REVENUES OF COMPANIES IN EU MEMBER STATES

Mihaela Tulvinschi () and Anamaria-Geanina Macovei ()
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Mihaela Tulvinschi: anamariam@seap.usv.ro
Anamaria-Geanina Macovei: anamariam@seap.usv.ro

European Journal of Accounting, Finance & Business, 2020, vol. 13, issue 23, 105-115

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.

Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:13:y:2020:i:23:p:105-115

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