Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/281646 
Erscheinungsjahr: 
2022
Quellenangabe: 
[Journal:] Amfiteatru Economic Journal [ISSN:] 2247-9104 [Volume:] 24 [Issue:] 60 [Year:] 2022 [Pages:] 485-506
Verlag: 
The Bucharest University of Economic Studies, Bucharest
Zusammenfassung: 
The challenges states face in reducing government expenditures under certain budget constraints are putting pressure on states to increase their revenues. Given that taxation also has a limit, the importance of non-tax revenues (NTR) in financing growing government expenditures increases day by day. In this sense, our study first analyzes the historical and theoretical foundations of NTR in the European Union (EU). Subsequently, from 1995 to 2018, NTR's determinants and their interrelationships were analyzed using panel data analysis and panel causality methods. The findings point to statistically significant and robust effects of general and central government expenditures (except local government expenditures), tax revenues, and GDP on the NTR. According to panel causality results, there is unidirectional causality from independent variables (General, Central and Local Government Expenditure, Tax Revenue, GDP) to NTR, and unidirectional causality from NTR to independent variables (except GDP). In other words, there is bidirectional causality between NTR and independent variables, except for GDP.
Schlagwörter: 
European Union
Non-Tax Revenue
Panel Causality
Panel Data Analysis
JEL: 
H20
H27
C23
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