文章基本信息

标题：Empirical analysis of the correlation between fiscality rate-GDP-tax incomes. Romania's case
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作者：Raluca, Dracea ; Cristea, Mirela ; Tomescu, Ionut 等
期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2009
卷号：1
期号：9
页码：202-211
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：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 Laffer theory, the objective of this paper is the empirical analyze of the correlation between fiscality rate, GDP and the fiscal incomes in Romania, using Matlab program and SPSS software. The paper is structured in 3 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.
关键词：empirical analysis; fiscality rate; GDP; tax incomes