MULTIPLYING AND DIVIDING IN THE FISCAL PROCESS. AN ALGEBRAIC APPROACH

The paper aims to examine two paired phenomena in the fiscal process (more exactly, in the budgetary obligations collecting), namely multiplying and dividing. The multiplier of the fiscal collecting indicates how and how much the fiscal evasion could increase the budget receipts (if the fiscal administration does work), while the fiscal divisor indicates how and how much the fiscal evasion could decrease the budget receipts (if the fiscal administration doesn't work). The two indicators are algebraically modelled, and some empirical data are used in order to illustrate the mechanisms of multiplying and dividing, respectively, regarding the budgetary receipts when the voluntarily conformation to pay the budgetary obligations leaves to be still desired.