期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2015
卷号：15
期号：1
语种：English
出版社：Ovidius University Press
摘要：The purpose of this paper is to analyze Gross Domestic Product and Value Added Tax in European countries for the period 2002-2012. The main objectives taken into account by the article were to presenting the theoretical point of view of Gross Domestic Product and Value Added Tax, analysis of the indicators in the countries of the European Union compared to Romania. The scientific approach is based on information from national and European literature, the documentation of practice carried out by Eurostat and the statistical data on the website of the Ministry of Finance. The expected results are to establish a link between Gross Domestic Product and Value Added Tax by the F-test significance of the linear correlation coefficient. Our approach turned to research methods like literature review, descriptive analysis, comparison, case study, the interpretation of data, statistical study and graphical representation.
关键词：Gross Domestic Product;Value Added Tax;F – test
