Analysis of the Tax Compliance in the EU: VECM and SEM

Analysis of the Tax Compliance in the EU: VECM and SEM

Tax compliance is an important indicator for the proper functioning of the tax authority, influencing the budget revenue level. In this study, a Vector Error Correction Model (VECM) analysis was developed to identify the long-term relationships between the compliance in individual income taxation (t...

Full description

Bibliographic Details
Main Authors: Marius-Răzvan Surugiu, Cristina-Raluca Mazilescu, Camelia Surugiu
Format: Article
Language:English
Published: MDPI AG 2021-09-01
Series:Mathematics
Subjects:
tax policy
tax behavior
tax compliance
cointegration
unit root
stationarity
Online Access:https://www.mdpi.com/2227-7390/9/17/2170

Similar Items

Similar Items