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Multiplying And Dividing In The Fiscal Process. An Algebraic Approach

Author

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  • Gabriela-Mariana IONESCU

    (School of Advanced Studies of the Romanian Academy (SCOSAAR), Romania)

Abstract

The paper aims to examine two paired phenomena in the fiscal process (more exactly, in the budgetary obligations collecting), namely multiplying and dividing. The multiplier of the fiscal collecting indicates how and how much the fiscal evasion could increase the budget receipts (if the fiscal administration does work), while the fiscal divisor indicates how and how much the fiscal evasion could decrease the budget receipts (if the fiscal administration doesn’t work). The two indicators are algebraically modelled, and some empirical data are used in order to illustrate the mechanisms of multiplying and dividing, respectively, regarding the budgetary receipts when the voluntarily conformation to pay the budgetary obligations leaves to be still desired.

Suggested Citation

  • Gabriela-Mariana IONESCU, 2020. "Multiplying And Dividing In The Fiscal Process. An Algebraic Approach," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 5(3), pages 141-148.
    • Handle: RePEc:brc:brccej:v:5:y:2020:i:3:p:141-148
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    More about this item

    Keywords

    fiscal evasion; fiscal multiplier; fiscal divisor; budgetary receipts;
    All these keywords.

    JEL classification:

    • B22 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925 - - - Macroeconomics
    • B41 - Schools of Economic Thought and Methodology - - Economic Methodology - - - Economic Methodology
    • C02 - Mathematical and Quantitative Methods - - General - - - Mathematical Economics

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