Since 2014
Value Added Tax Impacton Economic Activity: Importance, Implication and Assessment –The Romanian Experience
Transylvanian Review of Administrative Sciences
View Archive Info| Field | Value | |
| Title |
Value Added Tax Impacton Economic Activity: Importance, Implication and Assessment –The Romanian Experience
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| Creator |
MUREȘAN, Mariana; Professor PhD, Accounting Department, Faculty of Economics and Business Administration, Babeș-Bolyai University,Cluj Napoca, Romania
DAVID, Delia; Associate Professor, Faculty of Economics, ‘Vasile Goldiș’ Western University of Arad, Arad, Romania ELEK, Ladislau; Lecturer PhD, Faculty of Economics, ‘Vasile Goldiș’ Western University of Arad, Arad, Romania DUMITER, Florin; Associate Professor PhD, Faculty of Economics, ‘Vasile Goldiș’ Western University of Arad, Arad, Romania |
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| Subject |
aggregate demand, indirect tax, investments, infation, output.
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| Description |
This paper studies the impact of VAT upon the economic activity in Romania. By developing a new mathematical model we offer several dy-namic and effcient possibilities for observing the modifcations caused by the temporary reduc-tion of taxes upon the personal incomes which suggest that the resulting additional incomes are often saved and less consumed. Analyzing several temporary reductions in incomes, the model describes also a scheme regarding the developments of economic growth. Based on this scheme, are revealed the different arrangements in which a present economic activity infuences a future one. According to the proposed model, it is highlighted that the national income increases as a response to the aggregated demand.
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| Publisher |
Babes Bolyai University
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| Contributor |
—
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| Date |
2014-12-15
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://rtsa.ro/tras/index.php/tras/article/view/417
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| Source |
Transylvanian Review of Administrative Sciences; 2014: Special Issue; 131-151
18422845 |
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| Language |
eng
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| Relation |
http://rtsa.ro/tras/index.php/tras/article/view/417/407
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| Rights |
Copyright (c) 2015 Transylvanian Review of Administrative Sciences
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