- Volume 3 Issue (2) 2019
In this paper we seek the relationship between public revenues and GDP after the consequences of the 2010 economic crisis for two groups of EU countries: “memorandum” versus “no memorandum”. In the EU, following the financial crisis and the imposition of varied and intensified budgetary discipline for both groups of countries, the collection of public revenues is not dictated by a strict provision. In both groups of countries, income from taxes occurs at lower forecasts or is higher than forecast. The application of the ARIMA model in our study verified that the tax burden for each citizen for the purpose of collecting tax revenues continues for the countries of our study; it has not been interrupted after the outbreak of the economic crisis and it can be predicted that it is going to continue.