| Abstract [eng] |
This master’s final paper analysis the impact of the changes of indirect taxes on macroeconomic indicators. In order to estimate the impact of indirect tax changes on macroeconomic indicators, this impact is elaborated according two groups of products subject to excise duties. First of all, to estimate for such impact quarterly indexes describing the effect of the VAT and excise duties changes were calculated. In the second stage, the impact of the changes of indirect taxes on macroeconomic indicators of Lithuania in the context of other EU member states was investigated according to the developed models of the multiple regression. In order to reveal the impact of the values of excise duties rates on the differences of the prices cluster analysis was performed. Analysis of tax revenue of VAT and excise duties of Lithuania was conducted and the increase of the VAT or excise duties rates on inflation was estimated. The obtained results of the multiple regression analysis confirmed formulated hypotheses that in Lithuania the analyzed increase of indirect taxes rates do not have a negative impact on GDP changes. However, in other analyzed EU member states could have a negative impact on the changes of households consumption expenditure (in Lithuania too), imports. |
