Abstract:

The purpose of this study is to analyze the behavior of some taxation elements in Romania for the period 1995-2017. The variables studied are direct, indirect taxes, social contributions and total fiscal pressure. The study involves: analyzing the evolution of indirect taxes, direct taxes and social contributions in the period studied in Romania in comparison with the European Union, creating econometric models to study the link between each tax category studied and the total fiscal pressure and grouping countries through cluster analysis at different times depending on the three categories of taxes studied.  The survey results indicate that Romania is in the category of countries with the lowest rates of direct and indirect taxes in gross domestic product. The results of the three regressions indicate that direct taxes are inversely proportional to fiscal pressure, while indirect taxes and social contributions are directly proportional to this indicator. The cluster analysis shows a similar cluster component in the three studied periods but not identical.