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Management model of the correlation between the rate of tax pressure and the flow of Inland Revenue. The Laffer Curve

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  • Marius Mitrache
  • Mirela Ganea

    (University of Craiova, Faculty of Economics and Business Administration, Romania)

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    Abstract

    The adaptation to the Romanian macroeconomic realities of the theory according to which an increase in the tax pressure will not necessarily entail the corresponding increase of the Inland Revenue, but in exchange, the decrease of the tax pressure will create favorable conditions for the increase of the inland revenue, implies the creation of correlative models to support the idea and to provide a proper management at macroeconomic level. Such a model is the one using as statistic instrument the Laffer Curve starting from the concrete data of Romanian economy.

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    File URL: http://feaa.ucv.ro/RTE/011-08.pdf
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    Bibliographic Info

    Article provided by University of Craiova, Faculty of Economics and Business Administration in its journal Revista Tinerior Economisti(The Young Economists Journal).

    Volume (Year): 1 (2008)
    Issue (Month): 11 (November)
    Pages: 61-70

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    Handle: RePEc:aio:rteyej:v:1:y:2008:i:11:p:61-70

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    Related research

    Keywords: Rate of tax pressure; normal range; prohibitive range; Inland Revenue; fiscal facilities;

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