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Coeficientele de elasticitate a VF totale, impozitelor directe si indirecte in raport cu PIB-ul

Impozitele
Volumul
directe Impozitele
Modificare
veniturilor
inclusiv
PIB
An
indirecte
relativa PIB
fiscale (mil.
contributiile
(mil. Euro)
(mil. euro)
(%)
euro)
sociale
(mil. euro)
1990 57892.60
17540.08
40352.52
107 000.00
1991 58702.60
17715.55
40987.05
110 558.70
3.33
1992 63253.80
18483.34
44770.46
116 092.40
5.01
1993 67654.60
19684.89
47969.71
120 076.20
3.43
1994 73579.30
21807.75
51771.55
129 511.90
7.86
1995 78418.90
23361.64
55057.26
139 129.20
7.43
1996 82660.80
24926.96
57733.84
145 323.90
4.45
1997 84347.50
26122.55
58224.95
150 414.10
3.50
1998 87256.00
28134.36
59121.64
155 163.10
3.16
1999 92657.80
29503.93
63153.87
163 199.90
5.18
2000 96929.50
29516.69
67412.81
173 597.80
6.37
2001 99238.90
30831.98
68406.92
179 226.10
3.24
2002 101306.00
32069.50
69236.50
184 743.60
3.08
2003 103636.20
32478.53
71157.67
188 500.30
2.03
2004 111233.50
34315.02
76918.48
197 069.90
4.55
2005 119873.80
36770.62
83103.18
207 366.90
5.23
2006 123871.10
39052.86
84818.24
218 747.40
5.49
2007 126518.80
40035.71
86483.09
227 533.90
4.02
2008 128864.60
40333.01
88531.59
235 133.00
3.34
2009 123658.00
37578.02
86079.98
223 985.30
-4.74
2010 129859.10
39314.00
90545.10
235 608.60
5.19
2011 134282.40
40478.90
93803.50
239 244.50
1.54

ecte in raport cu PIB-ul


Modificare
relativa VF
(%)
1.40
7.75
6.96
8.76
6.58
5.41
2.04
3.45
6.19
4.61
2.38
2.08
2.30
7.33
7.77
3.33
2.14
1.85
-4.04
5.01
3.41

Modificare Modificare
relativa
relativa
impozite
impozite
indirecte (%) directe (%)
1.00
4.33
6.50
10.78
7.13
6.70
4.80
7.70
4.87
0.04
4.46
4.01
1.28
5.65
7.16
6.21
2.52
0.74
-6.83
4.62
2.96

1.57
9.23
7.15
7.93
6.35
4.86
0.85
1.54
6.82
6.74
1.47
1.21
2.77
8.10
8.04
2.06
1.96
2.37
-2.77
5.19
3.60

e
e
e (impozite
(venituri
(impozite
indirecte in
fiscale totale
directe in
raport cu
in raport cu
raport cu
PIB)
PIB)
PIB)
0.42
1.55
2.03
1.11
0.89
1.21
0.58
1.09
1.20
0.72
0.73
0.68
1.13
1.61
1.49
0.61
0.53
0.56
0.85
0.97
2.21

0.30
0.87
1.89
1.37
0.96
1.50
1.37
2.44
0.94
0.01
1.37
1.30
0.63
1.24
1.37
1.13
0.63
0.22
1.44
0.89
1.92

0.47
1.84
2.08
1.01
0.85
1.09
0.24
0.49
1.32
1.06
0.45
0.39
1.36
1.78
1.54
0.38
0.49
0.71
0.58
1.00
2.33

Coeficientele de elasticitate a subcomponentelor impozitelor indirecte in raport cu PIB-ul

An

1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011

PIB
(mil. Euro)

107 000.00
110 558.70
116 092.40
120 076.20
129 511.90
139 129.20
145 323.90
150 414.10
155 163.10
163 199.90
173 597.80
179 226.10
184 743.60
188 500.30
197 069.90
207 366.90
218 747.40
227 533.90
235 133.00
223 985.30
235 608.60
239 244.50

Modificare
Taxe
Accize
TVA
relativa PIB
traditionale
(mil. euro) (mil. euro)
(%)
(mil. euro)
3.33
5.01
3.43
7.86
7.43
4.45
3.50
3.16
5.18
6.37
3.24
3.08
2.03
4.55
5.23
5.49
4.02
3.34
-4.74
5.19
1.54

8,095.4
8,299.7
8,504.1
8,708.4
8,912.7
7,993.4
8,657.2
9,025.6
10,179.2
10,587.7
10,061.8
10,327.2
10,897.5
10,880.5
11,501.1
12,319.2
12,695.2
12,636.0
11,980.8
10,340.8
11,231.6
11,464.2

9,475.8
10,206.6
10,937.4
11,668.3
12,399.1
13,143.6
14,039.3
14,610.6
15,179.0
16,001.1
16,605.9
17,250.2
17,817.6
18,179.7
19,257.9
20,862.5
22,559.8
23,637.6
23,635.5
22,701.6
23,245.2
23,872.6

461.2
486.6
511.9
537.2
562.6
426.2
487.0
591.0
812.3
786.1
557.6
657.0
731.8
830.2
877.8
1,151.0
1,161.9
1,152.7
1,079.3
696.2
763.5
679.1

elor indirecte in raport cu PIB-ul


Taxe
Monopoluri Modificare
vamale fiscale (mil. relativa
(mil. euro)
euro)
accize (%)
198.1
209.7
221.3
238.4
249.4
264.3
257.1
295.0
296.0
300.0
320.4
303.5
265.3
298.9
362.2
424.1
463.3
440.5
416.6
355.5
435.2
426.4

1,534.1
1,486.4
1,600.4
1,667.9
1,829.0
1,971.0
2,294.1
2,357.3
2,289.2
2,316.0
2,013.8
2,172.7
2,168.9
3,220.8
3,483.9
3,638.5
4,036.6

2.52
2.46
2.40
2.35
-10.31
8.30
4.26
12.78
4.01
-4.97
2.64
5.52
-0.16
5.70
7.11
3.05
-0.47
-5.19
-13.69
8.61
2.07

Modificare
Modificare
Modificare
Modificare
relativa taxe
relativa
relativa
relativa taxe
traditionale
monopoluri
TVA (%)
vamale (%)
(%)
fiscale (%)
7.71
7.16
6.68
6.26
6.00
6.81
4.07
3.89
5.42
3.78
3.88
3.29
2.03
5.93
8.33
8.14
4.78
-0.01
-3.95
2.39
2.70

5.49
5.21
4.95
4.72
-24.24
14.27
21.36
37.45
-3.23
-29.07
17.83
11.39
13.45
5.73
31.12
0.95
-0.79
-6.37
-35.50
9.67
-11.05

5.87
5.54
7.71
4.63
5.98
-2.72
14.74
0.34
1.35
6.80
-5.27
-12.59
12.66
21.18
17.09
9.24
-4.92
-5.43
-14.67
22.42
-2.02

-3.11
7.67
4.22
9.66
7.76
16.39
2.76
-2.89
1.17
-13.05
7.89
-0.17
48.50
8.17
4.44
10.94

e (accize
in raport
cu PIB)
0.76
0.49
0.70
0.30
-1.39
1.87
1.21
4.05
0.77
-0.78
0.81
1.79
-0.08
1.25
1.36
0.56
-0.12
-1.55
2.89
1.66
1.34

Coeficientele de elasticitate a subcompo

e (TVA in e
(taxe
raport cu traditionale in
PIB)
raport cu PIB)
2.32
1.43
1.95
0.80
0.81
1.53
1.16
1.23
1.05
0.59
1.20
1.07
1.00
1.30
1.59
1.48
1.19
0.00
0.83
0.46
1.75

1.65
1.04
1.44
0.60
-3.26
3.20
6.10
11.86
-0.62
-4.56
5.50
3.70
6.61
1.26
5.96
0.17
-0.20
-1.91
7.49
1.86
-7.16

e
(taxe
vamale in
raport cu
PIB)

e (monopoluri
fiscale in
raport cu PIB)

1.76
1.11
2.25
0.59
0.81
-0.61
4.21
0.11
0.26
1.07
-1.63
-4.09
6.23
4.66
3.27
1.68
-1.23
-1.62
3.09
4.32
-1.31

-0.70
2.19
1.34
1.87
1.22
5.06
0.90
-1.42
0.26
-2.50
1.44
-0.04
14.52
-1.72
0.86
7.09

An

1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011

Coeficientele de elasticitate a subcomponentelor impoziterlor directe in raport cu PIB-ul


1

PIB
(mil. Euro)

107 000.00
110 558.70
116 092.40
120 076.20
129 511.90
139 129.20
145 323.90
150 414.10
155 163.10
163 199.90
173 597.80
179 226.10
184 743.60
188 500.30
197 069.90
207 366.90
218 747.40
227 533.90
235 133.00
223 985.30
235 608.60
239 244.50

Impozit pe Impozit pe
Contributii Contributii
Modificare
Impozit
Impozite
venit pers. venit pers.
sociale ale sociale ale
relativa PIB pe salariu
reale (mil.
fizice (mil. juridice
angajatorilor angajatilor
(%)
(mil. euro)
euro)
euro)
(mil. euro)
(mil. euro) (mil. euro)
3.33
5.01
3.43
7.86
7.43
4.45
3.50
3.16
5.18
6.37
3.24
3.08
2.03
4.55
5.23
5.49
4.02
3.34
-4.74
5.19
1.54

506.46
542.61
578.77
614.93
651.09
650.10
654.50
789.70
1,011.60
935.10
754.40
989.90
930.60
878.70
898.70
937.50
1,027.30
1,156.60
1,190.20
1,155.40
1,245.40
1,395.30

28,575.05
30,128.36
31,681.66
33,234.97
34,788.28
36,601.70
38,115.30
38,928.10
39,600.40
42,171.90
44,450.30
46,546.10
47,402.70
48,166.00
49,157.40
51,660.80
54,367.40
57,688.40
59,062.60
58,984.60
57,304.80
58,848.10

2,441.18
2,704.24
2,967.31
3,230.37
3,493.44
3,248.90
3,652.50
4,020.70
4,677.40
3,888.90
5,672.10
5,007.90
5,321.00
5,488.40
6,246.50
8,159.10
9,530.40
8,632.50
7,752.50
5,190.60
6,466.90
6,681.10

617.93
741.66
865.38
989.10
1,112.82
1,409.00
1,401.30
1,506.00
1,545.50
1,720.90
1,819.90
1,966.70
2,099.10
2,221.90
2,300.20
2,343.90
2,448.40
2,549.60
2,882.80
3,030.00
3,244.30
3,357.90

28.02
35.43
42.83
50.24
57.64
62.00
62.60
64.80
71.30
72.50
127.70
120.80
142.40
166.60
158.20
159.40
151.80
118.90
103.40
106.00
199.70
224.90

1,787.41
1,818.10
1,848.80
1,879.49
1,910.19
1,489.30
1,545.10
1,551.10
1,583.20
2,659.70
3,072.50
3,066.40
2,158.10
2,189.80
2,225.20
2,228.50
2,209.10
2,224.80
2,232.00
2,185.10
2,252.10
2,297.40

Taxe de
Alte taxe Modificare Modificare Modificare Modificare Modificare Modificare
capital (mil. directe (mil. relativa 1
relativa 2
relativa
relativa
relativa
relativa
euro)
euro)
(%)
(%)
3(%)
4(%)
5(%)
6(%)
176.2
195.3
214.4
233.6
252.7
328.9
314.3
295.7
299.6
336.0
402.5
375.5
353.5
377.2
447.6
429.7
466.3
523.7
638.7
496.5
507.4
630.0

6,220.29
4,821.34
6,571.26
7,737.03
9,505.38
11,267.36
11,988.24
11,068.85
10,332.64
11,368.87
11,113.41
10,333.62
10,829.10
11,669.07
15,484.68
17,184.28
14,617.54
13,588.59
14,669.39
14,931.78
19,324.50
20,368.80

7.14
6.66
6.25
5.88
-0.15
0.68
20.66
28.10
-7.56
-19.32
31.22
-5.99
-5.58
2.28
4.32
9.58
12.59
2.91
-2.92
7.79
12.04

5.44
5.16
4.90
4.67
5.21
4.14
2.13
1.73
6.49
5.40
4.71
1.84
1.61
2.06
5.09
5.24
6.11
2.38
-0.13
-2.85
2.69

10.78
9.73
8.87
8.14
-7.00
12.42
10.08
16.33
-16.86
45.85
-11.71
6.25
3.15
13.81
30.62
16.81
-9.42
-10.19
-33.05
24.59
3.31

20.02
16.68
14.30
12.51
26.62
-0.55
7.47
2.62
11.35
5.75
8.07
6.73
5.85
3.52
1.90
4.46
4.13
13.07
5.11
7.07
3.50

26.43
20.90
17.29
14.74
7.56
0.97
3.51
10.03
1.68
76.14
-5.40
17.88
16.99
-5.04
0.76
-4.77
-21.67
-13.04
2.51
88.40
12.62

1.72
1.69
1.66
1.63
-22.03
3.75
0.39
2.07
68.00
15.52
-0.20
-29.62
1.47
1.62
0.15
-0.87
0.71
0.32
-2.10
3.07
2.01

Modificare Modificare e (1 in
e (2 in
relativa
relativa
raport cu raport cu
7(%)
8(%)
PIB)
PIB)
10.86
9.80
8.92
8.19
30.15
-4.44
-5.92
1.32
12.15
19.79
-6.71
-5.86
6.70
18.66
-4.00
8.52
12.31
21.96
-22.26
2.20
24.16

-22.49
36.30
17.74
22.86
18.54
6.40
-7.67
-6.65
10.03
-2.25
-7.02
4.79
7.76
32.70
10.98
-14.94
-7.04
7.95
1.79
29.42
5.40

2.15
1.33
1.82
0.75
-0.02
0.15
5.90
8.90
-1.46
-3.03
9.63
-1.95
-2.74
0.50
0.83
1.75
3.13
0.87
0.62
1.50
7.80

1.63
1.03
1.43
0.59
0.70
0.93
0.61
0.55
1.25
0.85
1.45
0.60
0.79
0.45
0.97
0.95
1.52
0.71
0.03
-0.55
1.75

e (3 in
raport cu
PIB)

e (4 in
raport cu
PIB)

e (5 in
raport cu
PIB)

e (6 in
raport cu
PIB)

e (7 in
raport cu
PIB)

3.24
1.94
2.58
1.04
-0.94
2.79
2.88
5.17
-3.25
7.20
-3.61
2.03
1.55
3.04
5.86
3.06
-2.35
-3.05
6.97
4.74
2.15

6.02
3.33
4.17
1.59
3.58
-0.12
2.13
0.83
2.19
0.90
2.49
2.19
2.88
0.78
0.36
0.81
1.03
3.91
-1.08
1.36
2.27

7.95
4.18
5.04
1.88
1.02
0.22
1.00
3.18
0.32
11.95
-1.67
5.81
8.36
-1.11
0.15
-0.87
-5.40
-3.90
-0.53
17.03
8.18

0.52
0.34
0.48
0.21
-2.97
0.84
0.11
0.66
13.13
2.44
-0.06
-9.62
0.72
0.36
0.03
-0.16
0.18
0.10
0.44
0.59
1.30

3.26
1.96
2.60
1.04
4.06
-1.00
-1.69
0.42
2.35
3.11
-2.07
-1.90
3.30
4.11
-0.77
1.55
3.06
6.58
4.70
0.42
15.66

e (8 in
raport cu
PIB)
-6.76
7.25
5.17
2.91
2.50
1.44
-2.19
-2.11
1.94
-0.35
-2.16
1.56
3.81
7.19
2.10
-2.72
-1.75
2.38
-0.38
5.67
3.50