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

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