IDEAS home Printed from https://ideas.repec.org/a/spp/jkmeit/1352.html
   My bibliography  Save this article

Role of Customs Duties in the Formation of Budget Revenues

Author

Listed:
  • Mirela - Anca Postole

    (The Bucharest Titu Maiorescu University, Faculty of Economic Sciences)

  • Marilena Ciobănaşu

    (The Bucharest Titu Maiorescu University, Faculty of Economic Sciences)

Abstract

Accession to the European Union, starting price and trade exchange liberalization, alongside a strong exchange rate reform, required a depth rethinking of the customs duty system and also influenced the role of this category of tax in establishing budgetary resources. This study reviews the impact of customs duties on changing levels of revenues collected at the state budget. The analysis used is the econometric modeling based on a single- factor regression model. But in Romania, customs duties do not have any major impact on budget revenues and the effects of their collection on the state budget revenues are felt within two months of collection.

Suggested Citation

  • Mirela - Anca Postole & Marilena Ciobănaşu, 2013. "Role of Customs Duties in the Formation of Budget Revenues," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(1), pages 1-10, February.
    • Handle: RePEc:spp:jkmeit:1352
    as

    Download full text from publisher

    File URL: http://www.scientificpapers.org/download/224/
    Download Restriction: no
    ---><---

    More about this item

    JEL classification:

    • B22 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925 - - - Macroeconomics
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • F62 - International Economics - - Economic Impacts of Globalization - - - Macroeconomic Impacts
    • G01 - Financial Economics - - General - - - Financial Crises
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

    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:spp:jkmeit:1352. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Adrian Ghencea (email available below). General contact details of provider: http://www.scientificpapers.org .

    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.