The economic impact of indirect taxes on economic growth in European context

Chiricu Cosmina-Ștefania
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Chiricu Cosmina-Ștefania: Bucharest University of Economic Studies

Theoretical and Applied Economics, 2018, vol. XXV, issue Special, 113-120

Abstract: This paper highlights the economic impact upon the economic growth of the usual indirect taxes such as VAT, excises and other consumption taxes by taking in consideration a Panel data model. The empirical research is founded upon a database from 2002 – 2016 which includes information about the EU – 28 state members and is in accordance with other similar studies from the specialty literature. The empirical analysis is oriented towards determining positive correlations upon the economic growth, therefore the results emphasized on a small scale a positive impact of the independent variables on the economic growth. Moreover, the conclusions are justified by the size of the GDP, the corruption index as well as the level of efficiency of the fiscal system of each country.

Keywords: economic impact; indirect taxes; economic growth; fiscal revenues; excises; VAT. (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:xxv:y:2018:i:special:p:113-120

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