VALUE ADDED TAX IN THE ECONOMIC CRISIS CONTEXT

Eugenia Mara (), Cuceu Ionut and Mara Cristian ()
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Cuceu Ionut: Babes-Bolyai University Cluj-Napoca, Faculty of Economics Science and Business Admistration
Mara Cristian: Babes-Bolyai University Cluj-Napoca, Faculty of Economics Science and Business Admistration

Annals of Faculty of Economics, 2011, vol. 1, issue 1, 389-395

Abstract: This article tries to present the major aspects concerning the value added tax in the context of economic crisis in European Union countries and Romania. The paper realizes an analysis of the impact of economic crises on VAT in the European space underlining the current situation when the revenues from VAT represent a valuable source of financing the public expenditures. In Romania the economic crises has led to increasing o f VAT rate from 19% to 24%. This measure is an important fiscal measure for the state budget and this study tries to reflect the impact of this VAT rate increase on the public revenues and consumption.

Keywords: value added tax; economic crises; tax revenues (search for similar items in EconPapers)
JEL-codes: G18 H22 H23 H3 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2011:i:1:p:389-395

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