DIAGNOSTICUL IMPOZITELOR ŞI TAXELOR ÎN ROMÂNIA
DIAGNOSIS OF TAXES AND FEES IN ROMANIA

Summary/Abstract: The main problem regarding the excise taxes is to determinate with accuracy who will support effectively the dues and who will support the increases of the taxes. Although the taxes indicate a direct contributor, after 1989 they found the way to send the taxes responsibility to others not responsible according to the taxes law. Between tax pressure and taxation there is a direct connection and often tax pressure is showing the taxation level. In others words the tax pressure is showing how big is the taxation level and his direct impact on the contributors.

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