Considerations on the Structure and Particularities of Tax Revenues in the 2000s Romania Cover Image

Considerations on the Structure and Particularities of Tax Revenues in the 2000s Romania
Considerations on the Structure and Particularities of Tax Revenues in the 2000s Romania

Author(s): Lucia Camelia Risti, Luiela Magdalena Csorba, Lavinia Denisia Cuc
Subject(s): Economy
Published by: Editura Universității Aurel Vlaicu
Keywords: tax revenues;fiscal policy; public resources

Summary/Abstract: The fiscal policy has the purpose to delimit broadly the volume and the structure of optimum tax revenues, in order to maintain a financial equilibrium. Likewise, the fiscal policy should fit within the national economic and macro-financial objectives. From this perspective, fiscality inhibits certain activities through the increase of tax burden, while stimulating others through tax incentives. Likewise, the type and number of channels that contribute to the consolidated budget are highly relevant for the definition of the state fiscal policy

  • Issue Year: 19/2013
  • Issue No: 2
  • Page Range: 62-70
  • Page Count: 9
  • Language: English