ECONOMETRIC ANALYSIS OF THE EVOLUTION OF VAT IN ROMANIA AND OF THE DIRECTIONS TO FOLLOW FOR A SUSTAINABLE ECONOMY

Anamaria-Geanina Macovei () and Mihaela Tulvinschi ()
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Anamaria-Geanina Macovei: Stefan cel Mare University of Suceava, 720229, Romania
Mihaela Tulvinschi: Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2020, vol. 14, issue 24, 110-117

Abstract: The importance of efficient value added tax collection is vital for obtaining public revenues close to the level needed to finance public investment in infrastructure, health and education. In this context, the VAT rate is important because a change in it, regardless of the meaning of the change, can generate both positive and negative effects on the economic environment and budget revenues. The purpose of the article is the analysis of the evolution of the standard VAT rate in Romania in the period 1.07.1993 - 31.12.2020, based on the estimated equation of the cubic regression model. The research aims to observe whether there is a correlation between the results suggested by the cubic regression model and the decisions that have been applied or could be applied in the framework of VAT policy.

Date: 2020
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