文章基本信息

标题：Value Added Tax Impacton Economic Activity: Importance, Implication and Assessment –The Romanian Experience
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作者：Mariana MUREȘAN ; Delia DAVID ; Ladislau ELEK 等
期刊名称：Transylvanian Review of Administrative Sciences
印刷版ISSN：1842-2845
出版年度：2014
卷号：10
期号：SI
页码：131-151
语种：English
出版社：Babes Bolyai University
其他摘要：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.
其他关键词：aggregate demand; indirect tax; investments; infation; output.