文章基本信息

标题：Analysis of the correlation between taxation indicators and economic growth at the macroeconomic level in European Union and Romania
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作者：Cătălina MOTOFEI
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2020
卷号：XXVII
期号：4
页码：43-54
语种：English
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：In this paper, the author attempts to verify, on the basis of a selected set of data, if the influence of the causal variables (taxation indicators), namely Taxes on production and imports less subsidies and Taxes less subsidies on products on the Gross Domestic Product falls under the category of Granger causalities, and the research hypotheses are defined accordingly. Since the variables were supposed to be, and actually found to be non-stationary, the chosen research method is based on the Toda-Yamamoto approach, adapted to the structure of the data. The results allow the validation of the hypotheses in a limited number of cases, the analysis aimed to test the causalities between the nominal values and, on the other hand, their elasticities.