MANAGEMENT MODEL OF THE CORRELATION BETWEEN THE RATE OF TAX PRESSURE AND
THE FLOW OF INLAND REVENUE. THE LAFFERCURVE
MANAGEMENT MODEL OF THE CORRELATION BETWEEN THE RATE OF TAX PRESSURE AND
THE FLOW OF INLAND REVENUE. THE LAFFERCURVE
Author(s): Mirela Ganea, Marius MitracheSubject(s): Economy
Published by: Editura Universitaria Craiova
Keywords: Rate of tax pressure; normal range; prohibitive range; Inland Revenue; fiscal facilities
Summary/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.
Journal: Revista tinerilor economişti
- Issue Year: 2008
- Issue No: 11
- Page Range: 61-70
- Page Count: 10
- Language: English