Tax Burden During the Pandemic: Lessons Learned and Challenges

This chapter delves into the challenges and strategies employed within the realm of taxation by European Union countries to alleviate the impact of the COVID-19 crisis. Furthermore, it scrutinises the effects of various variables on indirect tax revenues, focusing on Romania as a case study. The analysis is based on quarterly data between 2009 and 2021. The findings indicate that three of these variables exhibit statistically significant impacts on indirect tax revenues, namely, the unemployment rate, inflation rate and the disease-related dummy variable.