文章基本信息

标题：IS THE DIRECT TAXATION OPTIMAL IN ROMANIA? AN ANALYSIS FROM AN EU PERSPECTIVE
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作者：Cataramă Delia ; Florina --- ; Moşteanu Tatiana --- Câmpeanu Emilia Mioara 等
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2007
卷号：XVI
期号：02
页码：184-188
出版社：University of Oradea
摘要：The Laffer curve, which relates tax rates to tax revenue, has generated much controversy among economists. Most would agree that there is a effective tax rate below 100% which obtains maximum government revenues. The main aim of this article is to analyze the Laffer curve for direct taxes of consolidated general government budget in Romania. We find that in five years during the period 1990-2004 the direct taxes burden situated into the prohibitive range. In the final section of the paper we discuss the possible impact of EU integration on the direct taxation framework in Romania.
关键词：Laffer curve, taxation, direct taxes, tax burden