The influence of VAT on prices and inflation rate. Romania case
Claudiu Ioniță and
Petre Brezeanu ()
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Cristina Vlad: Bucharest University of Economic Studies, Romania
Birol Ibadula: Bucharest University of Economic Studies, Romania
Claudiu Ioniță: Bucharest University of Economic Studies, Romania
Theoretical and Applied Economics, 2017, vol. XXIV, issue Special, 106-114
The paper presents the European tax system referring to the evolution of VAT and how it influenced the fluctuations of the inflation rate. In the first part, we present the position of the indirect taxes in European Union, referring to VAT rates. We analyzed the evolution of the VAT share in GDP as average and also the number of changes in VAT system at the EU level. In the second part, we focused on the Romania case and we built an econometric model based on a simple linear regression, having the dependent variable inflation rate and the independent variable the VAT revenues expressed as share of GDP. In the last part, we emphasized the conclusions obtain with this paper.
Keywords: tax; inflation; VAT. (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:xxiv:y:2017:i:special:p:106-114
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