|
ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
Our journal is currently indexed in the following databases:
|
| |
Article from Volume 9, Number 1, Year 2021| ECONOMETRIC ANALYSIS OF THE EVOLUTION OF EXCISEMENTS ON FUELS DURING THE HEALTH CRISIS IN ROMANIA | 
Download | | Author(s): Anamaria - Geanina Macovei | | DOI: 104316/EJAFB.2021.9111 | | Abstract: The aim of this study is to make a time analysis of the evolution of the level of excise duties on fuels that influence the pump price of fuel types. Objectives proposed for this purpose are: O1: the need and place of excise duties in this form of taxation, O2: analysis of the influence of excise duty on fuel prices and O3: evolution over time of the level of excise duties on fuels. In order to achieve the proposed goal, analytical and forecasting methods will be used using statistical data on the level of excise duties on fuels for the period 2017-2021. The results of the study consist of the cubic model for the analysis of the evolution over time of the level of excise duties on fuels, focusing on the period of the health crisis. | | Keywords: Excise Duty, Cubic Model, Health Crisis | References:
1. Brezeanu, P. (2010). Fiscalitate: Concepte, Teorie, Politici ?i Abordari Practice (Taxation: Concepts, Theory, Policy And Practical Approaches), Wolters Kluwer, Romania.
2. Cocean, C.I., D?n?il?, M.V. (2019). Analysis Of Excise Duties At European Level, Collection De Working Paper ABC-ul Financial World, No 8, 304-322.
3. Gashenko I.V., Zima Y.S., Davidyan, A.V. (2019). The Notion And The Essence Of Taxes And Taxation. Function Of Taxes, Studies In Systems, Decisionand Control, 1 – 10.
4. Gulca, L. (2017). Excises As A Means Of Taxation And Part Of The Tax Law, University Of European Studies Of Moldova, 50-56, Retrieved January 4, 2021 From Https://ibn.idsi.md/sites/default/files/imag_file/50_56_Accizele%20ca%20modalitate%20de%20impunere%20fiscala%20si%20parte%20a% 20dreptului%20fiscal.pdf
5. Macovei, A. G. (2020). Impact Of The Consumer Price Index On Gross Domestic Product In Romania, ECOFORUM, Vol 9, Nr. 2 (22).
6. Nacu, V. (2015). Harmonisation Of The Legal Framework Of The Republic Of Moldova On Excise Duty To The International Legal Provisions And Their Application In The Accounts Of The Entity, Studia Universitatis Moldaviae, No.2 (82), 154-159.
7. Popescu L., Mistrean L., R?dulescu M. (2019). Teorii Contemporane Privind Impozitele ?i Impunerea Formulate în Fiscalitatea Interna?ional? ?i Din România (Contemporary Theories On Taxes And Taxation Formulated In International And Romanian Taxation), Revista Economica, Nr. 4(110), 78-96.
8. Roedler, F. (2014). Fairness In Taxation, Retrieved December 10, 2020 From Http://www.ifac.org/global-knowledgegateway/viewpoints/fairness-taxation
9. Tulvinschi, M. (2003). Fiscalitate (Fiscality), Universit??ii ”?tefan Cel Mare” Suceava, Romania.
10. Eurostat. Retrieved December 6, 2020 From Https://ec.europa.eu/eurostat/statistics-explained
11. Value Added Tax And Excise Duty Revenues In Total Tax Revenues. Retrieved January 10, 2021 From Www.insse.ro
12. Fiscal Code. Retrieved January 10, 2021 From Https://mfinante.gov.ro/
|
| | Back to journal ... |
|
|
| |
|
|
|
