Abstract. In the specialized literature it is reviewed the taxation from all points of view and the question raised by the last decade analysts is: what is the optimum level of taxation? The difficulty in answering to this question stands in the opposite interests: State wants a high level of taxation due to the increasing trend of public expenses while the tax payers wants a low level in order to benefit of greater financial funds.

Starting from Leffer theory, the objective of this paper is the empirical analysis of the correlation between fiscality rate and the tax incomes in Romania, using Matlab programand SPSS software. The paper is structured in three parts: first part it is review the specialized literature, in the second part is described the research methodology while the third part compound results and discussions. The paper is finished by conclusions.

Keywords: Laffer curve; taxation ratio; fiscal incomes; statistical analyse; correlations.