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A Study on the Relationship between Fiscal Pressure and the Business Confidence Index

Georgeta Vintila and Ioana Tibulca ()

Romanian Statistical Review Supplement, 2014, vol. 62, issue 1, 107-112

Abstract: In the current economic context, taxation impacts all aspects of the business environment. Using the business confidence index as an estimation of the expected evolution of the manufacturing sector and fiscal pressure as the result of taxation of companies, this study analyses the relationship between the two variables. Our conclusions are based on data collected from the OECD member states, analysed using regression estimation. The results of our research reveal the influence of taxation on business confidence.

Keywords: business confidence; fiscal pressure; taxation (search for similar items in EconPapers)
JEL-codes: F30 G38 H20 H32 (search for similar items in EconPapers)
Date: 2014
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