A SHORT ANALYSIS ON THE SENSITIVITY OF TAX REVENUES IN ROMANIA DURING 2000 - 2009

• Main Authors: Mihaiu Diana Marieta, Bunescu Liliana
• Format: Article
• Language: deu
• Published: University of Oradea 2010-07-01
• Series: Annals of the University of Oradea: Economic Science
• Subjects: Tax elasticity; tax burden; tax revenues
• Online Access: http://anale.steconomiceuoradea.ro/volume/2010/n1/050.pdf

From a temporal perspective, the collected tax revenues for the public budget know a number of changes in terms of flow and collection rates due to changes in factors of influence. The most used method to measure the response, the sensitivity of tax revenue to any changes of a variable is elasticity. This paper seeks to briefly examine the sensitivity of tax revenues to changes occurring in terms of gross domestic product and tax burden in Romania during 2000 to 2009. After analysis, we believe that a pattern regarding the sensitivity of tax revenues to the modification of a factor can not be created, tax elasticity developments and alternations of elasticity / inelasticity are not based on a uniform rule, they differ from country to country, and even in the same country from one period to another.