ECONOMETRIC MODELING OF THE CORRELATION BETWEEN THE TAXATION EFFICIENCY INDEX AND THE SHARE OF TAX REVENUES IN THE GROSS DOMESTIC PRODUCT, IN SOME STATES OF THE EUROPEAN UNION, BY TAX REVENUE CATEGORIES

Linta (coman) Mariana-Luminita
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Linta (coman) Mariana-Luminita: UNIVERSITY OF CRAIOVA, EUGENIU CARADA DOCTORAL SCHOOL OF ECONOMIC SCIENCES, ROMANIA

Annals - Economy Series, 2024, vol. 6I, 213-225

Abstract: The paper seeks to highlight the importance of tax revenues within the economy of a country and to analyze the efficiency of tax revenue collection in Romania, in the period 2010-2019, focusing on identifying the factors that determined the low collection of tax revenues. Next, we set out to identify to what extent the collection problems could be explained by the efficiency of taxation. In this sense, we used the regression method between the taxation efficiency index on the four types of tax revenues analyzed in the report (VAT, CAS, profit tax, revenues tax) as an independent variable and the share of tax revenues in GDP on all four categories (VAT, CAS, profit tax, revenues tax) as dependent variable.The analysis was done for each of the countries in the European Union New Member States group for the period 2010-2019.

Keywords: efficiency; effectiveness; collection; tax system. (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2024:v:6i:p:213-225

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