Management model of the correlation between the rate of tax pressure and the flow of Inland Revenue. The Laffer Curve

Marius Mitrache and Mirela Ganea
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Mirela Ganea: University of Craiova, Faculty of Economics and Business Administration, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2008, vol. 1, issue 11, 61-70

Abstract: The adaptation to the Romanian macroeconomic realities of the theory according to which an increase in the tax pressure will not necessarily entail the corresponding increase of the Inland Revenue, but in exchange, the decrease of the tax pressure will create favorable conditions for the increase of the inland revenue, implies the creation of correlative models to support the idea and to provide a proper management at macroeconomic level. Such a model is the one using as statistic instrument the Laffer Curve starting from the concrete data of Romanian economy.

Keywords: Rate of tax pressure; normal range; prohibitive range; Inland Revenue; fiscal facilities (search for similar items in EconPapers)
JEL-codes: H00 H25 H26 (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2008:i:11:p:61-70

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