Taxes in Post-Accession Romania: Concentration and Specialization in the State Budget and Local Budgets

Economic Computation and Economic Cybernetics Studies and Research, Vol. 46, No. 4/201, pg. 143-161, (2012) ISSN 0424-267X

19 Pages Posted: 3 Aug 2013

See all articles by Gheorghe G. Savoiu

Gheorghe G. Savoiu

University of Pitesti, Romania

Viorel Craciuneanu

University of Pitesti - Faculty of Economic Sciences

Ion Siman

University of Pitesti

Vasile Dinu

ASE Bucharest; Academy of Romanian Scientists

Date Written: December 11, 2012

Abstract

This article valorises the statistical theory of concentration-diversification in the field of the Romanian taxation, especially post-accession. Section 1 presents the main tax concepts and other general theoretical aspects from the theory of taxation, section 2 basically represents a brief retrospection of the economic and statistical literature of the concentration-diversification analyses with dominant instrumental highlights, section 3 describes the method of Onicescu informational energy or the cohesion’s system and Gini-Struck coefficients, and section 4 expands these instruments in the budgetary analysis, formulating an original statistically founded tax law, according to which the excessive concentration within certain categories of revenues or expenses from the state budget inevitably leads to diversification within the local budgets and vice-versa, the negative elasticity coefficient of the relation between the state and local budgets being validated through econometric tests. A final section provides two physical modelling solutions (specific to the interpretations of the energetic systems and statistical physics), with a pronounced econopsyhical sense, sustains and generalizes the multidisciplinary tax analysis.

Keywords: state budget, local budgets, concentration-diversification, Gini-Struck coefficient, stratified statistical coefficients (reversed correlated), equidistribution law of energy in the chaotic systems

JEL Classification: C22, G31, E62, E64, Z19

Suggested Citation

Savoiu, Gheorghe G. and Craciuneanu, Viorel and Siman, Ion and Dinu, Vasile, Taxes in Post-Accession Romania: Concentration and Specialization in the State Budget and Local Budgets (December 11, 2012). Economic Computation and Economic Cybernetics Studies and Research, Vol. 46, No. 4/201, pg. 143-161, (2012) ISSN 0424-267X, Available at SSRN: https://ssrn.com/abstract=2305151

Gheorghe G. Savoiu

University of Pitesti, Romania ( email )

1, Targul din Vale, Street, RO-110040, Pitesti, Ro
Pitesti, Arges 110188
Romania

Viorel Craciuneanu

University of Pitesti - Faculty of Economic Sciences ( email )

Pitesti
Romania

Ion Siman

University of Pitesti ( email )

Pitesti Street no 3
Pitesti, Arges 110188
Romania

Vasile Dinu (Contact Author)

ASE Bucharest ( email )

Piata Romana, No.6
Bucharest
Romania

Academy of Romanian Scientists ( email )

Romania

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