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Evolution of tax revenue in Romania

Author

Listed:
  • Nicoleta Mihaela Florea

    (University of Craiova)

  • Marcel Dracea

    (University of Craiova)

  • Radu Buziernescu

    (University of Craiova)

Abstract

The study aims to analyze the dynamics of tax revenues in Romania in the period 2008 - 2013, following the installation of austerity caused by the global economic crisis. There are highlighted the earned revenues at the general consolidated budget by revenue category, according to the annual budget execution. The article deals mainly with the evolution of profit tax, income and salaries tax, value added tax and excise.

Suggested Citation

  • Nicoleta Mihaela Florea & Marcel Dracea & Radu Buziernescu, 2014. "Evolution of tax revenue in Romania," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(16), pages 198-204, December.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2014:i:16:p:198-204
    as

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    File URL: http://feaa.ucv.ro/FPV/016-022.pdf
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    References listed on IDEAS

    as
    1. European Commission, 1998. "Structures of the taxation systems in the European Union 1970-1996," Taxation trends 1998, Directorate General Taxation and Customs Union, European Commission.
    2. European Commission, 2000. "Structures of the taxation systems in the European Union : 2000 edition," Taxation trends 2000, Directorate General Taxation and Customs Union, European Commission.
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    More about this item

    Keywords

    budgetary policy; public revenues; tax revenue; budgetary execution;
    All these keywords.

    JEL classification:

    • E32 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - Business Fluctuations; Cycles
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading

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