The impact of fiscal policy in direct taxation field on private business environment in Romania

Trandafir Adina

Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), 2015, vol. 3

Abstract: This article aims as fundamental objective to deepen the measures of fiscal policy impact in direct taxes on business environment in Romania, divided into two operational objectives: direct taxation measures and the impact of fiscal policy on private business environment in Romania. To capture in an econometric analysis the fiscal policy and macroeconomic dimension, namely the business environment, were chosen as variables: the total tax rate for highlight fiscal policy in direct taxation field, gross domestic product and gross capital formation to capture business size. Using regression technique, the results of the analysis of fiscal policy measures impact on the business environment in Romania between 2006-2014, show a negative correlation between the independent variable (total tax rate) and the two dependent variables (gross domestic product and gross capital formation).

Keywords: Fiscal Policy; Direct Taxes; Business Environment; TTR – Total Tax Rate; GDP – Gross Domestic Product; GCF – Gross Capital Formation (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:iem:imptrs:v:3:y:2015:id:2822000009326211

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