IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxxy2020i1p883-892.html
   My bibliography  Save this article

Analysis of the Efficiency of Fiscal Revenue Collection in Romania in the Period 2016-2018

Author

Listed:
  • Mariana LuminiÈ›a Coman (Linţă)

    (University of Craiova)

  • Genifera Claudia Bănică

    (University of Craiova)

Abstract

Collect the programmed government revenues decisively influences the quality and quantity of public goods and services available to a population. Romania and many countries failed to collect targeted revenue, therefore we consider that an evaluation of the factors which affect revenue collection efficiency is required in order to establish the most appropriate reform measures. Factors such as the personnel's capacity to collect revenue, technology, the tax audit and the laws enforcement effect influence the dimension of the government revenues. The paper aims to highlight the efficiency of fiscal revenue collection in Romania in the period 2016-2018, in the context of the numerous challenges that tax administration goes through, which were generated by the low share of the fiscal revenues in GDP and by the difference between the incomes resulted from the realized taxes and the potential ones.

Suggested Citation

  • Mariana LuminiÈ›a Coman (Linţă) & Genifera Claudia Bănică, 2020. "Analysis of the Efficiency of Fiscal Revenue Collection in Romania in the Period 2016-2018," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 883-892, August.
    • Handle: RePEc:ovi:oviste:v:xx:y:2020:i:1:p:883-892
    as

    Download full text from publisher

    File URL: http://stec.univ-ovidius.ro/html/anale/RO/2020/Section%205/7.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Iosif Moldovan, 2014. "Public policy and taxation," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(1), pages 223-230.
    2. DAS-GUPTA Arindam & B. ESTRADA Gemma & PARK Donghyun, 2016. "Measuring Tax Administration Effectiveness and its Impact on Tax Revenue," Working Papers DP-2016-17, Economic Research Institute for ASEAN and East Asia (ERIA).
    3. Kaul, Inge & Conceicao, Pedro, 2006. "The New Public Finance: Responding to Global Challenges," OUP Catalogue, Oxford University Press, number 9780195179972.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Gil S. Epstein & Ira N. Gang, 2019. "Inequality, good governance, and endemic corruption," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 999-1017, October.
    2. Alessandra Cepparulo & Luisa Giuriato, 2012. "Global Challenges and Country-Specific Responses through Aid Financing of Global Public Goods," Working Papers in Public Economics 156, University of Rome La Sapienza, Department of Economics and Law.
    3. Ronald U. Mendoza, 2007. "A Compendium of Policy Instruments to Enhance Financial Stability and Debt Management in Emerging Market Economies," Working Papers 48, United Nations, Department of Economics and Social Affairs.
    4. Wolfgang Buchholz & Cornelia Ohl & Aneta Ufert, 2012. "Ökonomische Blickwinkel auf Gerechtigkeitsfragen am Beispiel des globalen Klimaschutzes," Discussion Paper Series RECAP15 001, RECAP15, European University Viadrina, Frankfurt (Oder).
    5. Andrew Feltenstein & Jorge Martinez-Vazquez & Biplab Datta & Sohani Fatehin, 2022. "A general equilibrium model of Value Added Tax evasion: an application to Pakistan," International Economics and Economic Policy, Springer, vol. 19(3), pages 537-556, July.
    6. Mukherjee, Sacchidananda, 2017. "Changing Tax Capacity and Tax Effort of Indian States in the Era of High Economic Growth, 2001-2014," Working Papers 17/196, National Institute of Public Finance and Policy.
    7. Gail Hurley & Tancrède Voituriez, 2016. "Financing the SDGs in the Least Developed Countries (LDCs): Diversifying the Financing Tool-box and Managing Vulnerability," Working Papers hal-02567989, HAL.
    8. Charles Anderton & Jurgen Brauer, 2014. "Economics of Genocide and International Law," Working Papers 1409, College of the Holy Cross, Department of Economics.
    9. Kayis-Kumar, Ann, 2015. "Taxing cross-border intercompany transactions: are financing activities fungible?," MPRA Paper 71615, University Library of Munich, Germany.
    10. Mzalendo, Ryoba & Chimilila, Cyril, 2020. "Tax administration, Taxpayer’s Reciprocity and Compliance in Tanzania: Empirical Evidence from a Survey," African Journal of Economic Review, African Journal of Economic Review, vol. 8(2), July.
    11. Richard M. Bird, 2014. "Global Taxes and International Taxation: Mirage and Reality," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1429, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    12. Buchholz Wolfgang & Heindl Peter, 2015. "Ökonomische Herausforderungen des Klimawandels," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 16(4), pages 324-350, December.
    13. Bernard Gazier & Marguerite Mendell, 2009. "Karl Polanyi Et La Pédagogie De L'Incohérence," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 80(1), pages 1-35, March.
    14. John Scott, 2009. "Cost-benefit analysis for global public–private partnerships: an evaluation of the desirability of intergovernmental organizations entering into public–private partnerships," The Journal of Technology Transfer, Springer, vol. 34(6), pages 525-559, December.
    15. Hall, David & Lobina, Emanuele, 2007. "International actors and multinational water company strategies in Europe, 1990-2003," Utilities Policy, Elsevier, vol. 15(2), pages 64-77, June.
    16. United Nations Development Programme UNDP, 2015. "Can GDP-Linked Official Lending to Emerging Economies and Developing Countries Enhance Risk Management and Resilience?," Working Papers id:7147, eSocialSciences.
    17. Maria Felicia Chirculescu, 2014. "The Analyse of The Consolidated Budget Expenditures and Medium-Term Outlook," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(2), pages 29-36.
    18. Richard M. Bird, 2016. "Reforming International Taxation: Is the Process the Real Product?," Hacienda Pública Española / Review of Public Economics, IEF, vol. 217(2), pages 159-180, June.
    19. Henning Klodt & Oliver Lorz, 2008. "The coordinate plane of global governance," The Review of International Organizations, Springer, vol. 3(1), pages 29-40, March.
    20. Richard M. Bird, 2018. "Are global taxes feasible?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1372-1400, October.

    More about this item

    Keywords

    governmental revenue; tax collection; tax reform measures;
    All these keywords.

    JEL classification:

    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xx:y:2020:i:1:p:883-892. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.