THE IMPACT OF VAT ON THE ECONOMY IN RELATION TO OTHER TAXES IN SOUTH EAST EUROPE

Petre Brezeanu (), Ghiur Rodica and Silvia Paula Todor
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Ghiur Rodica: Faculty of Finance / Department Finance, "The Bucharest University of Economic Studies, Bucharest Romania
Silvia Paula Todor: Faculty of Finance / Department Finance, "The Bucharest University of Economic Studies, Bucharest Romania

Law, Society & Organisations, 2018, issue 4 (1/2018), 11-21

Abstract: Through this article, we aim to create a multifactorial model of linear regression by which we discover the impact of the most important taxes in an economy in the economies of the countries of Southeastern Europe. We have selected South East Europe to include and Romania in the empirical analysis. So for building the model, we considered it opportune to choose the following independent variables: VAT, Excise, Income Tax. The economy as a whole was considered to be well defined by the Gross Domestic Product it produces, which is why GDP has been selected as a variable. The chosen period spans a sample of 20 years. In conclusion, this study will try to highlight how fiscal pillars, such as VAT, ACIs and income taxes, affect the GDP. In the light of the results obtained, we will try to interpret the coefficients obtained through a fiscal policy that is dominant or not at this level.

Keywords: Tax conformity; Tax policy; Indirect taxes; Evolution; Regresion (search for similar items in EconPapers)
JEL-codes: C32 H20 H24 H25 H29 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:lawsor:y:2018:i:4:p:11-21

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