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

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Author Info

  • 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.

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Bibliographic Info

Article provided by Asociatia Generala a Economistilor din Romania - AGER in its journal Theoretical and Applied Economics.

Volume (Year): 08(537) (2009)
Issue (Month): 08(537) (August)
Pages: 29-40

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Handle: RePEc:agr:journl:v:08(537):y:2009:i:08(537):p:29-40

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Related research

Keywords: Laffer curve; taxation ratio; fiscal incomes; statistical analyse; correlations.;

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Cited by:
  1. 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 8, May.

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