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The Influence of VAT Variation on the Damages Resulting from Fraud in the Romanian Economy

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  • Miron Gabriela Monica

    (Babes-Bolyai Univesity, Cluj-Napoca, România, Doctoral Economics and Business Administration School)

Abstract

The purpose of this article is to determine the influence of the VAT rates variation, on different fields of activity of national economy, on the damage caused to the state's consolidated budget, from the point of view of the damage caused and damage recovered the damage that is caused by economical-financial offenses. Between 2011 and 2019, the VAT rate registered a continuous decrease from 24% to 19%, which significantly reduces the amount of damage caused and recovered.

Suggested Citation

  • Miron Gabriela Monica, 2020. "The Influence of VAT Variation on the Damages Resulting from Fraud in the Romanian Economy," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(4), pages 111-131, December.
    • Handle: RePEc:vrs:suvges:v:30:y:2020:i:4:p:111-131:n:6
    DOI: 10.2478/sues-2020-0027
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    References listed on IDEAS

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    More about this item

    Keywords

    economic-financial crime; fraud; VAT; damage;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K14 - Law and Economics - - Basic Areas of Law - - - Criminal Law
    • K41 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Litigation Process

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