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


  • Raluca Drãcea

    (University of Craiova)

  • Mirela Cristea

    (University of Craiova)

  • Ionut Tomescu

    (University of Craiova)


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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    References listed on IDEAS

    1. Chuhan, Punam & Perez-Quiros, Gabriel & Popper, Helen, 1996. "International capital flows : do short-term investment and direct investment differ?," Policy Research Working Paper Series 1669, The World Bank.
    2. Ghosh, Atish R & Ostry, Jonathan D, 1995. "The Current Account in Developing Countries: A Perspective from the Consumption-Smoothing Approach," World Bank Economic Review, World Bank Group, vol. 9(2), pages 305-333, May.
    3. Johansen, Soren, 1988. "Statistical analysis of cointegration vectors," Journal of Economic Dynamics and Control, Elsevier, vol. 12(2-3), pages 231-254.
    4. Johansen, Soren & Juselius, Katarina, 1990. "Maximum Likelihood Estimation and Inference on Cointegration--With Applications to the Demand for Money," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 52(2), pages 169-210, May.
    5. Manuel Agosin & Roberto Machado, 2005. "Foreign Investment in Developing Countries: Does it Crowd in Domestic Investment?," Oxford Development Studies, Taylor & Francis Journals, vol. 33(2), pages 149-162.
    6. Fry, Maxwell J. & Claessens,Constantijn A. & Burridge, Peter & Blanchet, Marie-Christine, 1995. "Foreign direct investment, other capital flows, and current account deficits : what causes what?," Policy Research Working Paper Series 1527, The World Bank.
    7. Premachandra Athukorala & Jayant Menon, 1995. "Developing with Foreign Investment: Malaysia," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 28(1), pages 9-22.
    8. Atish R. Ghosh & Jonathan David Ostry, 1993. "Do Capital Flows Reflect Economic Fundamentals in Developing Countries?," IMF Working Papers 93/34, International Monetary Fund.
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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 1-8, May.


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