Presiunea fiscală și efectele acesteia în economia de piață
Tax burden and its effects on the market economy

Summary/Abstract: The tax burden expresses the intensity with which income is taxed both at individual and society level. This has a great economic relevance as it indicates the extent to which the nominal income of individual is adjusted through taxation and, at the same time, shows the extent to which the state budget procures its income through tax collection. The tax burden can be used both for indirect taxes and for all fiscal resources of the budget. It is materialized as a degree of taxation.

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