A study on the evolution of tax pressure in Romania
A study on the evolution of tax pressure in Romania
Author(s): Georgeta Vintila, Ioana Laura ŢibulcăSubject(s): National Economy, Business Economy / Management, EU-Accession / EU-DEvelopment, Fiscal Politics / Budgeting
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: fiscal pressure; local taxation; development regions; Romania;
Summary/Abstract: Fiscal pressure is often considered a barometer for the impact and level of taxation experienced by individual taxpayers and businesses. In Romania, the study of the tax burden has been and will remain a highly debated topic in a national as well as European context. Thus, in this article, we conducted a descriptive statistical analysis of the evolution of the tax burden in Romania, and showcased the research results in different graphically expressive ways (maps, tables, graphs), all presented from a dual perspective. On the one hand, we followed the impact of taxation on households, and on the other hand, in a broader approach, we highlighted the tax burden reflected at the county and regional level.
Journal: Analele Ştiinţifice ale Universităţii »Alexandru Ioan Cuza« din Iaşi. Ştiinţe economice
- Issue Year: 61/2014
- Issue No: 1
- Page Range: 99-110
- Page Count: 12
- Language: English