Impact of Harmonization on the Implicit Tax Rate of Consumption

Fehér, Andrea; Condea, Bogdan; Haranguș, Daniela

doi:10.18267/j.pep.705

Cited by 4 publications

(3 citation statements)

References 11 publications

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“…Accordingly, Chan and Ramly (2018) highlight that value-added tax is a powerful tool to increase tax revenues in developing economies. Feher et al (2019) emphasize the importance of consumption taxes, and these tax forms are identified as the valuable fiscal policy instruments for European Union member states. Auray et al (2016) indicate that consumption tax offers the greatest long-term potential revenue improvement.…”

Section: Literature Reviewmentioning

confidence: 99%

Modeling Tax Revenue Determinants: The Case of Visegrad Group Countries

Đurović Todorović,

Đorđević,

Mirović

et al. 2024

Economies

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This article provides panel data estimations of the tax revenue determinants in VG (Visegrad Group) countries (the Czech Republic, Hungary, Poland, and Slovakia) for the period 1994–2023. The aim of this research was to determine how the macroeconomic determinants affect the tax revenues in the selected countries. Within the static models, the Hausman test showed that the FE (fixed effects) model is appropriate and reflects the significant effects of the gross domestic product, population, inflation, unemployment, import, government revenue, government expenditure, and EU enlargement on the tax revenue. The PMG (Pooled Mean Group) model is an adequate model among the dynamic models and manifests the significant effect of the lagged value of the tax revenue. In the short term, growth of the gross domestic product and population by 1% causes higher changes in the tax revenue of 0.14% and 2.93%. Likewise, growth of the inflation rate by 1% decreases the tax revenue by 0.037%, which is higher than in the long term. Further, the results show that EU enlargement is significant for tax revenue in the short term, as well as in the long term. In the long term, unemployment has a greater significant effect on tax revenue, where 1% growth decreases the tax revenue by 0.15%. In contrast, government revenue is significant for tax revenue only in the long term, where 1% growth increases the tax revenue by 0.77%.

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Section: Literature Reviewmentioning

confidence: 99%

Modeling Tax Revenue Determinants: The Case of Visegrad Group Countries

Đurović Todorović,

Đorđević,

Mirović

et al. 2024

Economies

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“…Collectively, these factors can be seen as drivers of tax evasion. According to previous researchers, individuals experiencing personal financial constraints are more prone to engage in tax evasion than individuals who are not in this financial situation (Engida & Baisa, 2014;Feher et al, 2019).…”

Section: Hypotheses Developmentmentioning

confidence: 99%

Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study

Trifan,

Szentesi,

Cuc

et al. 2023

Sage Open

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This study explores how different factors affect tax compliance behavior among Romanian individual taxpayers. By unpacking tax compliance into nine drivers—tax system fairness, trust in government and tax authorities, efficiency, and transparency of government spending, knowledge of tax legislation, tax legislation simplicity, personal financial constraints, personal ethics, and moral standards, the social environment, and coercive measures—this study develops clear-cut paths of the drivers of tax compliance from the perspective of a developing country. The proposed research hypotheses were tested with a sample of 402 individual taxpayers and quantitative data analysis was carried out using partial least squares-structural equation modeling. The results showed that seven drivers (tax system fairness, trust in government and tax authorities, knowledge of tax legislation, personal financial constraints, coercive measures, moral standards, and tax legislation simplicity) were significant factors that increase the likelihood of tax compliance among individual taxpayers. Our findings are expected to provide tax authorities and governments new insights on tax compliance behavior that enable them to develop fiscal methods, strategies, policies, and legal measures tailored to local context, and constraints.

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“…Milasi and Waldmann (2017) argue that raising top marginal tax rates which are below their growth maximum has the greatest positive effect on growth when the related additional revenues are used to finance public expenditures and reduce budget deficits. Feher et al (2019) argue that value added tax is the most effective tax during the crisis to reduce budget deficits.…”

Section: Introductionmentioning

confidence: 99%

Cointegration analysis of indirect taxes and economic growth in the Republic of Serbia

Kalaš

Mirović

Andrašić

2020

Anali Ekon fak Subotica

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This research examines the relationship between indirect taxes and gross domestic product per capita in the Republic of Serbia from 2005 to 2019. The aim of this paper is to evaluate the long-run relationship between value added tax, excises and gross domestic product per capita based on Johansen cointegration test. The empirical analysis includes descriptive statistics, unit root test, cointegration test and FMOLS model. The results reveal a long-run relationship between indirect taxes such as value added tax and excises and the gross domestic product per capita in the Republic of Serbia for the observed period. Empirical findings confirm that revenues of value added tax and excises have positive and significant effect on the gross domestic product per capita in the long-run.

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Impact of Harmonization on the Implicit Tax Rate of Consumption

Cited by 4 publications

References 11 publications

Modeling Tax Revenue Determinants: The Case of Visegrad Group Countries

Modeling Tax Revenue Determinants: The Case of Visegrad Group Countries

Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study

Cointegration analysis of indirect taxes and economic growth in the Republic of Serbia

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