Theoretical and Applied Economics
No. 8 / 2009 (537)
Empirical Analysis Concerning the Correlation Fiscality Rate – Tax Incomes in Romania
Mirela Cristea
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.
Contents
The Future of the Banking Supervision in Europe
The Penrose’s Law and Decision-Making Processes in the Council of the European Union. Case Study: the Impact of the Square Root’ Rule on Formation of Romania’s Coalitions in the Council of Ministers
Empirical Analysis Concerning the Correlation Fiscality Rate – Tax Incomes in Romania
The Mimetic Principle in the Underground Economy
Relational Marketing – the Prerequisite to Implement Tourist Companies’ Marketing Strategies