Analysis of the Tax Burden in Romania based on the Laffer Curve in the Period 1991-2009
The fiscal pressure requires certain limits of affordability for taxpayers. These limits are imposed by the reactions of taxpayers who can resist to compulsory levies increase, reacting with evasion, fraud, reduce productive activity or even riots. If by a certain time, the tax pay is made voluntari...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Dunarea de Jos University of Galati
2012-04-01
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Series: | Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics |
Subjects: | |
Online Access: | http://www.ann.ugal.ro/eco/Doc2012.1/Dobrota_Chirculescu.pdf |