environment. Our aim is to develop an econometric model of the fiscal effects of VAT on the business performance of the … regulatory effects of fiscality have been shown to reduce the ripple effects of uncertainties on economic growth within the EU … construction sector in Romania for the period 2010-2021. The methods employed involve empirical analysis and the development of …

economies in Central and Eastern Europe. Actual VAT revenues in 1994 are compared with those that would have resulted if the … statutory VAT rates had been applied without any revenue leakage. The five countries fall into two broad groups, one exhibiting …