MULTIPLYING AND DIVIDING IN THE FISCAL PROCESS. AN ALGEBRAIC APPROACH

Gabriela-Mariana Ionescu ()
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Gabriela-Mariana Ionescu: School of Advanced Studies of the Romanian Academy (SCOSAAR), Romania

Contemporary Economy Journal, 2020, vol. 5, issue 3, 141-148

Abstract: The paper aims to examine two paired phenomena in the fiscal process (more exactly, in the budgetary obligations collecting), namely multiplying and dividing. The multiplier of the fiscal collecting indicates how and how much the fiscal evasion could increase the budget receipts (if the fiscal administration does work), while the fiscal divisor indicates how and how much the fiscal evasion could decrease the budget receipts (if the fiscal administration doesn’t work). The two indicators are algebraically modelled, and some empirical data are used in order to illustrate the mechanisms of multiplying and dividing, respectively, regarding the budgetary receipts when the voluntarily conformation to pay the budgetary obligations leaves to be still desired.

Keywords: fiscal evasion; fiscal multiplier; fiscal divisor; budgetary receipts (search for similar items in EconPapers)
JEL-codes: B22 B41 C02 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:brc:brccej:v:5:y:2020:i:3:p:141-148

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