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A Short Analysis On The Sensitivity Of Tax Revenues In Romania During 2000 - 2009

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  • Bunescu Liliana

    ()

  • Mihaiu Diana Marieta

    ()

Abstract

From a temporal perspective, the collected tax revenues for the public budget know a number of changes in terms of flow and collection rates due to changes in factors of influence. The most used method to measure the response, the sensitivity of tax revenue to any changes of a variable is elasticity. This paper seeks to briefly examine the sensitivity of tax revenues to changes occurring in terms of gross domestic product and tax burden in Romania during 2000 to 2009. After analysis, we believe that a pattern regarding the sensitivity of tax revenues to the modification of a factor can not be created, tax elasticity developments and alternations of elasticity / inelasticity are not based on a uniform rule, they differ from country to country, and even in the same country from one period to another.

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File URL: http://anale.steconomiceuoradea.ro/volume/2010/n1/050.pdf
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Bibliographic Info

Article provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.

Volume (Year): 1 (2010)
Issue (Month): 1 (July)
Pages: 332-337

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Handle: RePEc:ora:journl:v:1:y:2010:i:1:p:332-337

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Keywords: Tax elasticity; tax burden; tax revenues;

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  1. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission 2009, Directorate General Taxation and Customs Union, European Commission.
  2. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission 2013, Directorate General Taxation and Customs Union, European Commission.
  3. European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends, Directorate General Taxation and Customs Union, European Commission 2011, Directorate General Taxation and Customs Union, European Commission.
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