ECONOMETRIC MODELING OF THE CORRELATION BETWEEN THE TAXATION EFFICIENCY INDEX AND THE SHARE OF TAX REVENUES IN THE GROSS DOMESTIC PRODUCT, IN SOME STATES OF THE EUROPEAN UNION, BY TAX REVENUE CATEGORIES
The paper seeks to highlight the importance of tax revenues within the economy of a country and to analyze the efficiency of tax revenue collection in Romania, in the period 2010-2019, focusing on identifying the factors that determined the low collection of tax revenues. Next, we set out to ide...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2024-12-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
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| Online Access: | https://www.utgjiu.ro/revista/ec/pdf/2024-06/25_Linta.pdf |
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| author | LINȚĂ (COMAN) MARIANA-LUMINIȚA |
| author_facet | LINȚĂ (COMAN) MARIANA-LUMINIȚA |
| author_sort | LINȚĂ (COMAN) MARIANA-LUMINIȚA |
| collection | DOAJ |
| description | The paper seeks to highlight the importance of tax revenues within the economy of a country and to analyze the
efficiency of tax revenue collection in Romania, in the period 2010-2019, focusing on identifying the factors that
determined the low collection of tax revenues. Next, we set out to identify to what extent the collection problems could
be explained by the efficiency of taxation.
In this sense, we used the regression method between the taxation efficiency index on the four types of tax
revenues analyzed in the report (VAT, CAS, profit tax, revenues tax) as an independent variable and the share of tax
revenues in GDP on all four categories (VAT, CAS, profit tax, revenues tax) as dependent variable.The analysis was
done for each of the countries in the European Union New Member States group for the period 2010-2019. |
| format | Article |
| id | doaj-art-71d1f944bbd743e7b93d9ff7f7715a0b |
| institution | Kabale University |
| issn | 1844-7007 2344-3685 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Academica Brâncuşi |
| record_format | Article |
| series | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| spelling | doaj-art-71d1f944bbd743e7b93d9ff7f7715a0b2025-01-01T11:36:14ZengAcademica BrâncuşiAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie1844-70072344-36852024-12-0116213225ECONOMETRIC MODELING OF THE CORRELATION BETWEEN THE TAXATION EFFICIENCY INDEX AND THE SHARE OF TAX REVENUES IN THE GROSS DOMESTIC PRODUCT, IN SOME STATES OF THE EUROPEAN UNION, BY TAX REVENUE CATEGORIES LINȚĂ (COMAN) MARIANA-LUMINIȚA 0PHD. STUDENT, UNIVERSITY OF CRAIOVA, “EUGENIU CARADA” DOCTORAL SCHOOL OF ECONOMIC SCIENCES, ROMANIA The paper seeks to highlight the importance of tax revenues within the economy of a country and to analyze the efficiency of tax revenue collection in Romania, in the period 2010-2019, focusing on identifying the factors that determined the low collection of tax revenues. Next, we set out to identify to what extent the collection problems could be explained by the efficiency of taxation. In this sense, we used the regression method between the taxation efficiency index on the four types of tax revenues analyzed in the report (VAT, CAS, profit tax, revenues tax) as an independent variable and the share of tax revenues in GDP on all four categories (VAT, CAS, profit tax, revenues tax) as dependent variable.The analysis was done for each of the countries in the European Union New Member States group for the period 2010-2019. https://www.utgjiu.ro/revista/ec/pdf/2024-06/25_Linta.pdfefficiencyeffectivenesscollectiontax system. |
| spellingShingle | LINȚĂ (COMAN) MARIANA-LUMINIȚA ECONOMETRIC MODELING OF THE CORRELATION BETWEEN THE TAXATION EFFICIENCY INDEX AND THE SHARE OF TAX REVENUES IN THE GROSS DOMESTIC PRODUCT, IN SOME STATES OF THE EUROPEAN UNION, BY TAX REVENUE CATEGORIES Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie efficiency effectiveness collection tax system. |
| title | ECONOMETRIC MODELING OF THE CORRELATION BETWEEN THE TAXATION EFFICIENCY INDEX AND THE SHARE OF TAX REVENUES IN THE GROSS DOMESTIC PRODUCT, IN SOME STATES OF THE EUROPEAN UNION, BY TAX REVENUE CATEGORIES |
| title_full | ECONOMETRIC MODELING OF THE CORRELATION BETWEEN THE TAXATION EFFICIENCY INDEX AND THE SHARE OF TAX REVENUES IN THE GROSS DOMESTIC PRODUCT, IN SOME STATES OF THE EUROPEAN UNION, BY TAX REVENUE CATEGORIES |
| title_fullStr | ECONOMETRIC MODELING OF THE CORRELATION BETWEEN THE TAXATION EFFICIENCY INDEX AND THE SHARE OF TAX REVENUES IN THE GROSS DOMESTIC PRODUCT, IN SOME STATES OF THE EUROPEAN UNION, BY TAX REVENUE CATEGORIES |
| title_full_unstemmed | ECONOMETRIC MODELING OF THE CORRELATION BETWEEN THE TAXATION EFFICIENCY INDEX AND THE SHARE OF TAX REVENUES IN THE GROSS DOMESTIC PRODUCT, IN SOME STATES OF THE EUROPEAN UNION, BY TAX REVENUE CATEGORIES |
| title_short | ECONOMETRIC MODELING OF THE CORRELATION BETWEEN THE TAXATION EFFICIENCY INDEX AND THE SHARE OF TAX REVENUES IN THE GROSS DOMESTIC PRODUCT, IN SOME STATES OF THE EUROPEAN UNION, BY TAX REVENUE CATEGORIES |
| title_sort | econometric modeling of the correlation between the taxation efficiency index and the share of tax revenues in the gross domestic product in some states of the european union by tax revenue categories |
| topic | efficiency effectiveness collection tax system. |
| url | https://www.utgjiu.ro/revista/ec/pdf/2024-06/25_Linta.pdf |
| work_keys_str_mv | AT lintacomanmarianaluminita econometricmodelingofthecorrelationbetweenthetaxationefficiencyindexandtheshareoftaxrevenuesinthegrossdomesticproductinsomestatesoftheeuropeanunionbytaxrevenuecategories |