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Justification of Taxation
Justification of Taxation

Author(s): Vanya Panteleeva
Subject(s): Politics / Political Sciences, Politics, Law, Constitution, Jurisprudence, Economic policy, Law on Economics, Fiscal Politics / Budgeting
Published by: Universitatea Nicolae Titulescu
Keywords: taxation; types of taxes; budget; justification of taxation; history of taxation;

Summary/Abstract: The development of taxation in the modern state is also related to the issue of justifying the payment of the tax by individuals. The legal obligation to pay taxes established by law must be justified. The tax is the main method for accumulating the necessary financial resources for the state. The present paper is focused on the historical emergence of the tax as a phenomenon, as a reality, as a form of accumulation of income and a method of insurance of the state, on the justification of taxation and the types of tax income.

  • Issue Year: XXVIII/2021
  • Issue No: 2
  • Page Range: 89-95
  • Page Count: 7
  • Language: English