Eficiența colectării veniturilor fiscale
Efficiency of tax revenue collection

Summary/Abstract: The analysis of tax revenue collection efficiency is a subject debated by numerous specialists, with several studies conducted regarding the level of the VAT gap. Whether taxes are collected efficiently and what methods should be applied to increase collection efficiency are aspects studied by many researchers, considering the different fiscal policies of states. This research captures the impact of various factors influencing the level of the VAT gap, given its importance as a resource to the budget. The member states of the European Union will be the focus of the case study, with the analysis period being 2010-2019. The econometric model focuses on identifying factors that lead to an increase in the difference between the VAT that should be collected by tax authorities and that collected by responsible officials. Thus, the aim is to identify causes influencing the collection process, as a low level can be due to a range of factors, such as current tax legislation, reporting errors, or even cases of tax evasion. Within the econometric model, we used multiple linear regression and conducted tests to establish the relationship between the dependent variable expressed by the VAT gap and explanatory variables such as the standard VAT rate, imports, and exports.

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