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Analysis of the Tax Burden in Romania based on the Laffer Curve in the Period 1991-2009

Author

Listed:
  • Gabriela DOBROTA

    (Faculty of Economics and Business Administration, Constantin Brâncusi University of Târgu Jiu, Romania)

  • Maria Felicia CHIRCULESCU

    (Faculty of Economics and Business Administration, Constantin Brâncusi University of Târgu Jiu, Romania)

Abstract

The fiscal pressure requires certain limits of affordability for taxpayers. These limits are imposed by the reactions of taxpayers who can resist to compulsory levies increase, reacting with evasion, fraud, reduce productive activity or even riots. If by a certain time, the tax pay is made voluntarily by the honest taxpayer, at a time when taxes exceed certain limits of endurance events occur that bring serious damages to state's desire to collect these revenues. Taxpayer behavior becomes abnormal in any way always trying to avoid paying tax, hoping for a reduction in tax burden. The phenomenon to increase or decrease the size of the tax burden is the result of economic and social role of the state. Analysis of state intervention in the economy led to a new liberal economic thinking, thinking that was approached it by the American economist Arthur Laffer. The aim of this paper consists in the empirical analysis of the correlation betwen the tax pressure rate and the tax incomes for Romania in the period 1991 – 2009 using the methodology creating by the Laffer curve.

Suggested Citation

  • Gabriela DOBROTA & Maria Felicia CHIRCULESCU, 2012. "Analysis of the Tax Burden in Romania based on the Laffer Curve in the Period 1991-2009," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 63-68.
    • Handle: RePEc:ddj:fseeai:y:2012:i:1:p:63-68
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    File URL: http://www.ann.ugal.ro/eco/Doc2012.1/Dobrota_Chirculescu.pdf
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    Citations

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    Cited by:

    1. Liliana Bunescu & Carmen Comaniciu, 2013. "Graphical Analysis Of Laffer'S Theory For European Union Member States," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 16-23, April.

    More about this item

    Keywords

    Fiscal pressure; Budget revenues; Laffer curve;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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