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文章基本信息

  • 标题:VAT Revenues in Romania: An Econometric Approach
  • 本地全文:下载
  • 作者:Cuceu Ionuţ Constantin ; Văidean Viorela Ligia ; Şarlea Mihaela
  • 期刊名称:Ovidius University Annals: Economic Sciences Series
  • 电子版ISSN:2393-3127
  • 出版年度:2012
  • 卷号:12
  • 期号:1
  • 语种:English
  • 出版社:Ovidius University Press
  • 摘要:The purpose of our paper is to model the VAT revenues of Romania as a function of different macroeconomic variables that might be proxies for the VAT base,i.e. the gross domestic product,the adjusted gross domestic product,the final consumption and the final consumption of households. All time series data were processed in Matlab and several strong correlations were determined statistically.
  • 关键词:value added tax;econometric modelling;consumption;tax base;tax rate.
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