THE INFLUENCE OF TAX RATES ON THE LEVEL AND DYNAMICS OF VALUE ADDED TAX IN ROMANIA DURING THE PERIOD 2016–2024

Popeanga Vasile Nicolae
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Popeanga Vasile Nicolae: UNIVERSITY CONSTANTIN BRANCUSI TG-JIU

Annals - Economy Series, 2025, vol. 4, 150-156

Abstract: Value Added Tax (VAT) represents, due to its financial role, the most important indirect tax. Owing to its implementation method and common regulation, it has become the main vector for the defrauding of public financial resources at the European level. The gap between the expected revenue—based on the value added generated in the economy—and the actual amount collected serves as a significant barometer, both at the EU and national level, for assessing the performance of this fiscal instrument as well as the efficiency of its administration. In this analysis, we aim to present the evolution of VAT rates in Romania, highlight the dynamics of actual collections, the trends in revenue 'losses', and evaluate the efficiency of tax administration in our country compared to other member states.

Keywords: Value Added Tax (VAT); tax rates; tax loss/ VAT gap; tax administration efficiency (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2025:v:4:p:150-156

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