 A VAR Analysis Regarding Tax Evasion and Tax Pressure in RomaniaBoștină Florin ()
Ovidius University Annals, Economic Sciences Series, 2017, vol. XVII, issue 2, 505-509 Abstract: The tax burden is viewed, in both empirical and theoretical studies, as the main determinant of tax evasion and the shadow economy. There is an increasing fiscal pressure which suggest that taxpayers are affected by a stable over-burden of fiscal pressure due to tax evasion. Furthermore, the stability of the overburden gap could be considered a signal of the absence of a vicious circle between tax evasion and tax rates, through tax base erosion. The main aim of the paper is to identify the relationship that exists between tax evasion and tax pressure in Romania, between 2000 and 2013, using an autoregressive vector type of analysis. The VAR model with 3 lags can be considered as representative in order to describe autoregressive links between tax evasion and fiscal pressure in Romania. Keywords: tax evasion; tax pressure; economic growth; VAR (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:505-509 Access Statistics for this article Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC. |
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