Advanced empirical research based on structural equation modeling (SEM) regarding the impact of tax revenue on GDP dynamics at EU-28 level

IF 0.9 Q3 ECONOMICS

Scientific Annals of Economics and Business Pub Date : 2021-09-27 DOI:10.47743/SAEB-2021-0017

C. Spulbar, M. Ehsanifar, Ramona Birau, Arezoo Babaie, Daniel Iulius Doagă

引用次数: 2

Abstract

The main objective of this empirical study is to investigate the impact of tax revenue on GDP dynamics at EU-28 level based on structural equation modeling (SEM). We applied structural equation modeling (SEM) which represents a multivariate statistical analysis technique used especially for analyzing structural relationships between measured variables and latent structures. Selected taxes are the following: environmental taxes, indirect taxes, social contributions, taxes on capital, taxes on labour, taxes on property, and direct taxes. The sample period includes a long time horizon during 2005-2017 for each member states of EU-28. Our empirical findings revealed the level of taxation exhibits an increased influence on GDP dynamics in case of EU-28 member states.JEL Codes - C3; E62; O47; O52

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基于结构方程模型(SEM)的欧盟28国税收对GDP动态影响的高级实证研究

本实证研究的主要目的是基于结构方程模型(SEM)探讨税收对欧盟28国GDP动态的影响。我们应用了结构方程模型(SEM)，这是一种多变量统计分析技术，特别用于分析被测变量与潜在结构之间的结构关系。选定的税种如下:环境税、间接税、社会贡献税、资本税、劳动税、财产税和直接税。样本期包括欧盟28个成员国2005-2017年的长时间范围。我们的实证研究结果显示，在欧盟28个成员国的情况下，税收水平对GDP动态的影响越来越大。JEL代码- C3;E62;O47;O52

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Scientific Annals of Economics and Business ECONOMICS-

CiteScore

1.40

自引率

0.00%

发文量

审稿时长

10 weeks

期刊介绍： The Journal called Scientific Annals of Economics and Business (formerly Analele ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe economice / Scientific Annals of the Alexandru Ioan Cuza University of Iasi. Economic Sciences), was first published in 1954. It is published under the care of the Alexandru Ioan Cuza University, the oldest higher education institution in Romania, a place of excellence and innovation in education and research since 1860. Throughout its editorial life, the journal has been continuously improving. Renowned professors, well-known in the country and abroad, have published in this journal. The quality of the published materials is ensured both through their review by external reviewers of the institution and by the editorial staff that includes professors for each area of interest. The journal published papers in the following main sections: Accounting; Finance, Money and Banking; Management, Marketing and Communication; Microeconomics and Macroeconomics; Statistics and Econometrics; The Society of Knowledge and Business Information Systems.