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Empirical Analysis Concerning the Correlation Fiscality Rate – Tax Incomes in Romania

Author

Listed:
  • Raluca Drãcea

    (University of Craiova)

  • Mirela Cristea

    (University of Craiova)

  • Ionut Tomescu

    (University of Craiova)

Abstract

In the specialized literature it is reviewed the taxation from all points of view and the question raised by the last decade analysts is: what is the optimum level of taxation? The difficulty in answering to this question stands in the opposite interests: State wants a high level of taxation due to the increasing trend of public expenses while the tax payers wants a low level in order to benefit of greater financial funds. Starting from Leffer theory, the objective of this paper is the empirical analysis of the correlation between fiscality rate and the tax incomes in Romania, using Matlab programand SPSS software. The paper is structured in three parts: first part it is review the specialized literature, in the second part is described the research methodology while the third part compound results and discussions. The paper is finished by conclusions.

Suggested Citation

  • Raluca Drãcea & Mirela Cristea & Ionut Tomescu, 2009. "Empirical Analysis Concerning the Correlation Fiscality Rate – Tax Incomes in Romania," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 8(08(537)), pages 29-40, August.
    • Handle: RePEc:agr:journl:v:08(537):y:2009:i:08(537):p:29-40
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    Citations

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    Cited by:

    1. Adrian Lucian SALA, 2018. "The Retirement Risks Of Romania’S “Decree” Generation," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 17(3), pages 125-132.
    2. Lect. Daniel Cîrciumaru Ph. D & Prof. Marian Siminica Ph. D & Assoc. prof. Nicu Marcu Ph.D, 2010. "A Study On The Return On Equity For The Romanian Industrial Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(38), pages 1-8, May.

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