AN ECONOMETRIC ANALLYSIS OF FACTORS THAT INFLUENCE TAX REVENUES EVIDENCE FROM ROMANIA

Pirvu Daniela and Banica Genifera Claudia
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Pirvu Daniela: DEPARTMENT FINANCE, ACCOUNTING AND ECONOMICS, UNIVERSITY OF PITESTI, PITESTI, ROMANIA
Banica Genifera Claudia: FISCAL APPEALS RESOLUTION DEPARTMENT, MINISTRY OF FINANCE, ROMANIA, PH.D. STUDENT UNIVERSITY OF CRAIOVA

Annals - Economy Series, 2024, vol. 2, 24-34

Abstract: The overlap of crises that most countries in the world are currently facing generates the need to increase tax revenues, so the analysis of the factors that influence tax revenues is useful and important. There are many factors that influence the level of tax revenues, but those related to the activity of the tax administration and the tax behavior of taxpayers are of great importance. The multifactorial linear regression model developed in this paper demonstrates the existence of a direct and positive correlation between tax revenues: % of GDP and the number of tax inspections, the number of tax penalties and the degree of tax compliance, and a direct and negative correlation between tax revenues: % of GDP and the cost of tax revenue collection. The developed model offers the possibility to make predictions for approaching tax administration strategies aimed at increasing tax compliance and streamlining the activity.

Keywords: regression analysis; tax audit; tax compliance; tax revenues; cost of tax revenue collection (search for similar items in EconPapers)
Date: 2024
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