Title Assessment of impact of changes in indirect taxes on macroeconomic indicators of Lithuania in context of other EU member states /
Translation of Title Netiesioginių mokesčių pokyčių poveikio Lietuvos makroekonominiams rodikliams vertinimas kitų ES šalių kontekste.
Authors Tamašauskienė, Zita ; Opulskytė, Rita
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Is Part of Socialiniai tyrimai = Social Research.. Šiauliai : VšĮ Šiaulių universiteto leidykla. 2012, Nr. 2(27), p. 5-18.. ISSN 1392-3110
Keywords [eng] indirect taxes ; value added tax ; excise duties ; macroeconomic indicators
Abstract [eng] This article analyzes the impact of changes in indirect taxes on macroeconomic indicators. In research this impact is elaborated focusing on two groups of products subject to excise duties: 1) alcoholic beverages and tobacco products; 2) liquid fuels. In order to estimate the impact of changes in indirect taxes on macroeconomic indicators the quarterly indexes of changes in indirect taxes on alcoholic beverages and tobacco products and liquid fuels were calculated. In order to reveal the impact of the rates of excise duties on the differences in prices cluster analysis was performed. The grouping of the EU member states into eight clusters by the excise duty rate applied on four analyzed products and the distribution of countries in these clusters by the excise duty rate applied on four analyzed products and the distribution of countries in these clusters only partially matching the geographical proximity of these countries reflect that the analysed rates of the excise duties have a significant impact on the differences in the prices of products subject to such taxing. The obtained results of the multiple regression analysis show that in Lithuania and in other analysed EU member states the changes in indirect taxes could have a negative impact on the changes in GDP, household consumption expenditure, and import.
Published Šiauliai : VšĮ Šiaulių universiteto leidykla
Type Journal article
Language English
Publication date 2012