期刊名称:Annals of the University of Oradea : Economic Science
印刷版ISSN:1222-569X
电子版ISSN:1582-5450
出版年度:2018
卷号:28
期号:2
页码:84-93
语种:German
出版社:University of Oradea
摘要:The aim of this paper is to study and analyze the evolution of the Romanian fiscal pressure between 2006 and 2017, from a statistical point of view, and the main purpose is to highlight the correlation between fiscal revenues of Romania and gross domestic product. The first part of the paper is based on a comparative research into the level of taxation at the level of direct, indirect taxes and social contributions. This study seeks to highlight the impact of the Romanian fiscal pressure on the economy. The second part of the article seeks to see the correlation between fiscal revenues and gross domestic product (GDP), especially the impact of fiscal revenues on the growth or decline of GDP. In order to study the correlation, we used the Eviews9 statistical interpretation program. The research methodology was based on obtaining data from the main official sources, such as the National Institute of Statistics and the Ministry of Finance; the study of the specialized literature; the study of the evolution of the fiscal pressure, as well as the interpretation of the data obtained from the influence of the fiscal revenues on the gross domestic product. At the end of the paper some conclusions were drawn, as well as some proposals regarding the studied ones.