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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 8, Number 3, Year 2020| ECONOMETRIC ANALYSIS OF THE EVOLUTION OF VAT IN ROMANIA AND OF THE DIRECTIONS TO FOLLOW FOR A SUSTAINABLE ECONOMY | 
Download | | Author(s): Anamaria - Geanina Macovei, Mihaela Tulvinschi | | DOI: 104316/EJAFB.2020.8313 | | 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. | | Keywords: VAT, Cubic Model | References:
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