THE IMPACT OF VAT ON THE ECONOMY IN RELATION TO OTHER TAXES IN SOUTH EAST EUROPE
Through this article, we aim to create a multifactorial model of linear regression by which we discover the impact of the most important taxes in an economy in the economies of the countries of Southeastern Europe. We have selected South East Europe to include and Romania in the empirical analysis....
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Fundația Română pentru Inteligența Afacerii
2018-06-01
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doaj-7533807add094983bf2000bff1567e7f2020-11-24T21:58:34ZengFundația Română pentru Inteligența AfaceriiLaw, Society & Organisations2537-477X2018-06-01III4 (1/2018)1121lawsor:y:2018:i:4:11-21THE IMPACT OF VAT ON THE ECONOMY IN RELATION TO OTHER TAXES IN SOUTH EAST EUROPEPetre BREZEANU0Ghiur RODICA1Silvia Paula TODOR2 Faculty of Finance / Department Finance, "The Bucharest University of Economic Studies, Bucharest Romania Faculty of Finance / Department Finance, "The Bucharest University of Economic Studies, Bucharest Romania Faculty of Finance / Department Finance, "The Bucharest University of Economic Studies, Bucharest Romania Through this article, we aim to create a multifactorial model of linear regression by which we discover the impact of the most important taxes in an economy in the economies of the countries of Southeastern Europe. We have selected South East Europe to include and Romania in the empirical analysis. So for building the model, we considered it opportune to choose the following independent variables: VAT, Excise, Income Tax. The economy as a whole was considered to be well defined by the Gross Domestic Product it produces, which is why GDP has been selected as a variable. The chosen period spans a sample of 20 years. In conclusion, this study will try to highlight how fiscal pillars, such as VAT, ACIs and income taxes, affect the GDP. In the light of the results obtained, we will try to interpret the coefficients obtained through a fiscal policy that is dominant or not at this level. http://seaopenresearch.eu/Journals/articles/LSO_4_2.pdf Tax conformityTax policyEvolutionRegresion |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Petre BREZEANU Ghiur RODICA Silvia Paula TODOR |
spellingShingle |
Petre BREZEANU Ghiur RODICA Silvia Paula TODOR THE IMPACT OF VAT ON THE ECONOMY IN RELATION TO OTHER TAXES IN SOUTH EAST EUROPE Law, Society & Organisations Tax conformity Tax policy Evolution Regresion |
author_facet |
Petre BREZEANU Ghiur RODICA Silvia Paula TODOR |
author_sort |
Petre BREZEANU |
title |
THE IMPACT OF VAT ON THE ECONOMY IN RELATION TO OTHER TAXES IN SOUTH EAST EUROPE |
title_short |
THE IMPACT OF VAT ON THE ECONOMY IN RELATION TO OTHER TAXES IN SOUTH EAST EUROPE |
title_full |
THE IMPACT OF VAT ON THE ECONOMY IN RELATION TO OTHER TAXES IN SOUTH EAST EUROPE |
title_fullStr |
THE IMPACT OF VAT ON THE ECONOMY IN RELATION TO OTHER TAXES IN SOUTH EAST EUROPE |
title_full_unstemmed |
THE IMPACT OF VAT ON THE ECONOMY IN RELATION TO OTHER TAXES IN SOUTH EAST EUROPE |
title_sort |
impact of vat on the economy in relation to other taxes in south east europe |
publisher |
Fundația Română pentru Inteligența Afacerii |
series |
Law, Society & Organisations |
issn |
2537-477X |
publishDate |
2018-06-01 |
description |
Through this article, we aim to create a multifactorial model of linear regression by which we discover the impact of the most important taxes in an economy in the economies of the countries of Southeastern Europe. We have selected South East Europe to include and Romania in the empirical analysis. So for building the model, we considered it opportune to choose the following independent variables: VAT, Excise, Income Tax. The economy as a whole was considered to be well defined by the Gross Domestic Product it produces, which is why GDP has been selected as a variable. The chosen period spans a sample of 20 years. In conclusion, this study will try to highlight how fiscal pillars, such as VAT, ACIs and income taxes, affect the GDP. In the light of the results obtained, we will try to interpret the coefficients obtained through a fiscal policy that is dominant or not at this level. |
topic |
Tax conformity Tax policy Evolution Regresion |
url |
http://seaopenresearch.eu/Journals/articles/LSO_4_2.pdf
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work_keys_str_mv |
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