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 voluntarily by the honest taxpayer, at a time when taxes exceed certain limits of endurance events occur that bring serious damages to state's desire to collect these revenues. Taxpayer behavior becomes abnormal in any way always trying to avoid paying tax, hoping for a reduction in tax burden. The phenomenon to increase or decrease the size of the tax burden is the result of economic and social role of the state. Analysis of state intervention in the economy led to a new liberal economic thinking, thinking that was approached it by the American economist Arthur Laffer. The aim of this paper consists in the empirical analysis of the correlation betwen the tax pressure rate and the tax incomes for Romania in the period 1991 – 2009 using the methodology creating by the Laffer curve.