How Standard VAT is Influencing Economic Growth? An Analysis at European Union Level
The article is structured in 3 main chapters. It begins with a brief introduction explaining the theoretical link between the two target indicators: value added tax and economic growth. The first two chapters have in the foreground the value added tax, in which are presented the main...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitaria Publishing House
2019-11-01
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| Series: | Finanţe: Provocările viitorului |
| Subjects: | |
| Online Access: | http://www.financejournal.ro/fisiere/revista/186906708601.%20Vlad_Brezeanu%20EN.pdf |
| _version_ | 1818837567732187136 |
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| author | Cristina VLAD Petre BREZEANU |
| author_facet | Cristina VLAD Petre BREZEANU |
| author_sort | Cristina VLAD |
| collection | DOAJ |
| description | The article is structured in 3 main chapters. It begins with a brief introduction explaining the theoretical link between the two target indicators: value added tax and economic growth. The first two chapters have in the foreground the value added tax, in which are presented the main characteristics, the VAT rates applied in each Member State, but also the evolution of the revenues generated as a percentage of GDP and as a percentage of total tax revenues collected. Last but not least, we discuss the process of harmonizing value added tax at European Union level. In the last chapter, the link between the revenues collected from VAT and the level of GDP is presented through an econometric model. The article ends with a summary of the conclusions drawn from the study. |
| first_indexed | 2024-12-19T03:24:34Z |
| format | Article |
| id | doaj.art-d9ff546b35ee4d0db94c613af6b0d082 |
| institution | Directory Open Access Journal |
| issn | 1583-3712 1583-3712 |
| language | English |
| last_indexed | 2024-12-19T03:24:34Z |
| publishDate | 2019-11-01 |
| publisher | Universitaria Publishing House |
| record_format | Article |
| series | Finanţe: Provocările viitorului |
| spelling | doaj.art-d9ff546b35ee4d0db94c613af6b0d0822022-12-21T20:37:41ZengUniversitaria Publishing HouseFinanţe: Provocările viitorului1583-37121583-37122019-11-01121712How Standard VAT is Influencing Economic Growth? An Analysis at European Union LevelCristina VLAD 0Petre BREZEANU1Academia de Studii Economice, Bucuresti, RomaniaAcademia de Studii Economice, Bucuresti, RomaniaThe article is structured in 3 main chapters. It begins with a brief introduction explaining the theoretical link between the two target indicators: value added tax and economic growth. The first two chapters have in the foreground the value added tax, in which are presented the main characteristics, the VAT rates applied in each Member State, but also the evolution of the revenues generated as a percentage of GDP and as a percentage of total tax revenues collected. Last but not least, we discuss the process of harmonizing value added tax at European Union level. In the last chapter, the link between the revenues collected from VAT and the level of GDP is presented through an econometric model. The article ends with a summary of the conclusions drawn from the study.http://www.financejournal.ro/fisiere/revista/186906708601.%20Vlad_Brezeanu%20EN.pdfvalue added tax |
| spellingShingle | Cristina VLAD Petre BREZEANU How Standard VAT is Influencing Economic Growth? An Analysis at European Union Level Finanţe: Provocările viitorului value added tax |
| title | How Standard VAT is Influencing Economic Growth? An Analysis at European Union Level |
| title_full | How Standard VAT is Influencing Economic Growth? An Analysis at European Union Level |
| title_fullStr | How Standard VAT is Influencing Economic Growth? An Analysis at European Union Level |
| title_full_unstemmed | How Standard VAT is Influencing Economic Growth? An Analysis at European Union Level |
| title_short | How Standard VAT is Influencing Economic Growth? An Analysis at European Union Level |
| title_sort | how standard vat is influencing economic growth an analysis at european union level |
| topic | value added tax |
| url | http://www.financejournal.ro/fisiere/revista/186906708601.%20Vlad_Brezeanu%20EN.pdf |
| work_keys_str_mv | AT cristinavlad howstandardvatisinfluencingeconomicgrowthananalysisateuropeanunionlevel AT petrebrezeanu howstandardvatisinfluencingeconomicgrowthananalysisateuropeanunionlevel |