Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie (Apr 2019)

ANALYSIS OF THE ADDED TAX AS MAIN SOURCE OF STATE BUDGET INCOME IN ROMANIA AND IN THE OTHER MEMBER STATES OF THE EUROPEAN UNION

  • CHIRCULESCU MARIA FELICIA

Journal volume & issue
Vol. 1, no. 2
pp. 30 – 37

Abstract

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The article includes an analysis of the revenues collected from the value added tax to the state budget both in Romania and in the other EU Member States. Regarding the objective of this paper is to highlight the role of the revenues from the tax on the value added in the constitution of the state budget for the period 2010-2018 for Romania and for the period 2010-2016 for the European Union. The results of the analysis regarding the weight of the value added tax in the tax revenues at the level of the state budget in Romania for the period 2010-2018 show that more than 70% of the indirect taxes are constituted from the value added tax revenues. At European Union level, the value added tax rate on average tax revenue is 18%, but as it results from the content of the work at the level of 2016 in Croatia, 34.3% of the tax rate is the added value in revenues , well above the EU average, followed by Bulgaria (31.7%) and Cyprus (27.3%).

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