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Econometric Analysis Of The Evolution Of Vat In Romania And Of The Directions To Follow For A Sustainable Economy

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  • Anamaria-Geanina MACOVEI

    (Stefan cel Mare University of Suceava, 720229, Romania)

  • Mihaela TULVINSCHI

    (Stefan cel Mare University of Suceava, 720229, Romania)

Abstract

The importance of efficient value added tax collection is vital for obtaining public revenues close to the level needed to finance public investment in infrastructure, health and education. In this context, the VAT rate is important because a change in it, regardless of the meaning of the change, can generate both positive and negative effects on the economic environment and budget revenues. The purpose of the article is the analysis of the evolution of the standard VAT rate in Romania in the period 1.07.1993 - 31.12.2020, based on the estimated equation of the cubic regression model. The research aims to observe whether there is a correlation between the results suggested by the cubic regression model and the decisions that have been applied or could be applied in the framework of VAT policy.

Suggested Citation

  • Anamaria-Geanina MACOVEI & Mihaela TULVINSCHI, 2020. "Econometric Analysis Of The Evolution Of Vat In Romania And Of The Directions To Follow For A Sustainable Economy," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 14(24), pages 110-117, October.
    • Handle: RePEc:scm:ejafbu:v:14:y:2020:i:24:p:110-117
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    References listed on IDEAS

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    1. James, Simon & Alley, Clinton, 2002. "Tax compliance, self-assessment and tax administration," MPRA Paper 26906, University Library of Munich, Germany.
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