VAT Revenues in Romania: An Econometric Approach

Cuceu Ionuþ Constantin (), Vãidean Viorela Ligia () and ªarlea Mihaela ()
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Cuceu Ionuþ Constantin: „Babeº – Bolyai” University Cluj-Napoca Faculty of Economics and Business Administration
Vãidean Viorela Ligia: „Babeº – Bolyai” University Cluj-Napoca Faculty of Economics and Business Administration
ªarlea Mihaela: „Babeº – Bolyai” University Cluj-Napoca Faculty of Economics and Business Administration

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 3, 63

Abstract: The purpose of our paper is to model the VAT revenues of Romania as a function of different macroeconomic variables that might be proxies for the VAT base, i.e. the gross domestic product, the adjusted gross domestic product, the final consumption and the final consumption of households. All time series data were processed in Matlab and several strong correlations were determined statistically.

Keywords: value added tax; econometric modelling; consumption; tax base; tax rate. (search for similar items in EconPapers)
JEL-codes: H12 H25 H30 (search for similar items in EconPapers)
Date: 2012
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