Object

Title: The reliance of budgets of EU member states on vat revenues. Implications in crisis and post-crisis periods

Creator:

Maşca, Simona-Gabriela ; Cuceu, Ionuţ-Constantin ; Văidean, Viorela-Ligia

Description:

Argumenta Oeconomica, 2019, Nr 1 (42), s. 155-184

Abstrakt:

The paper aims to provide quantitative background for policy prescriptions in the EU Member States facing a dependence on value added tax revenues. Our methods include a descriptive analysis and also an empirical study on the main determinants of value added tax revenues that resort to panel methodology. We conclude that preserving value added tax revenues as the main source for the state budget receipts is harder to achieve by tax rate reassessment, but is more easily attained by shaping the consumption path. If managing the value added tax rate is an unavoidable measure in some particular circumstances, more attention should be paid to confer that it is the right size in relation to the economic development

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2019

Resource Type:

artykuł

Resource Identifier:

doi:10.15611/aoe.2019.1.07 ; oai:dbc.wroc.pl:68011

Language:

eng

Relation:

Argumenta Oeconomica, 2019, Nr 1 (42)

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Group publication title:

Argumenta Oeconomica

Object collections:

Last modified:

Nov 14, 2019

In our library since:

May 23, 2019

Number of object content hits:

62

All available object's versions:

https://dbc.wroc.pl/publication/129840

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