The Share and Evolution of Indirect Taxes in the State’s Revenues - Case of Romania

Loredana Andreea Cristea ()
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Loredana Andreea Cristea: University of Petroşani, Romania

Annals of the University of Petrosani, Economics, 2017, vol. 17, issue 1, 307-314

Abstract: In this article, it is desirable to point out the indirect taxes share in Romania's fiscal income by emphasizing their evolution and value. The methodology used in the article was the comparative analysis of the data obtained from the state budget classification. The tax rate is also analysed to see how much of the gross domestic product is constituted by taxes, taxes and contributions. Indirect taxes are an important source for Romania’s budget revenues, the lender of these taxes being value added tax. This indicator recorded a significant increase in the analysed period, but the sudden drop in 2016 was due the diminishing of the standard rate of VTA from 24% to 20%.

Keywords: indirect taxes; public revenues; VAT; excise duties; customs duties (search for similar items in EconPapers)
JEL-codes: H2 H71 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:17:y:2017:i:1:p:307-314

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