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Value Added Tax In The Economic Crisis Context


  • Mara Eugenia Ramona

    () (Babes-Bolyai University Cluj-Napoca, Faculty of Economics Science and Business Admistration)

  • Cuceu Ionut

    (Babes-Bolyai University Cluj-Napoca, Faculty of Economics Science and Business Admistration)

  • Mara Cristian

    () (Babes-Bolyai University Cluj-Napoca, Faculty of Economics Science and Business Admistration)


This article tries to present the major aspects concerning the value added tax in the context of economic crisis in European Union countries and Romania. The paper realizes an analysis of the impact of economic crises on VAT in the European space underlining the current situation when the revenues from VAT represent a valuable source of financing the public expenditures. In Romania the economic crises has led to increasing o f VAT rate from 19% to 24%. This measure is an important fiscal measure for the state budget and this study tries to reflect the impact of this VAT rate increase on the public revenues and consumption.

Suggested Citation

  • Mara Eugenia Ramona & Cuceu Ionut & Mara Cristian, 2011. "Value Added Tax In The Economic Crisis Context," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 389-395, July.
  • Handle: RePEc:ora:journl:v:1:y:2011:i:1:p:389-395

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    More about this item


    value added tax; economic crises; tax revenues;

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation


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