Perfectionarea sistemului fiscal in Romania
Improving the Tax System in Romania
Published by: Editura Lumen, Asociatia Lumen
Keywords: tax system; the tax base; budget; civic tax; taxpayer debt; tax pressure.
Summary/Abstract: To appreciate a tax system in general and in particular the Romanian one we need complex process that involves the evaluation based on criteria covering both construction and operation of its internal and its relations with international tax systems. Estimating the tax system must also be made according to its ability to generate ownership and to distribute to all members of social or economic entities (Florescu, G., 2005). Romanian tax system capacity to generate and to distribute property on the basis acceptable to all members, social or economic entities is the main ideea for this paperwork and started from here we will evaluate the Roumanina tax system.
- Issue Year: I/2012
- Issue No: 1
- Page Range: 63-82
- Page Count: 20
- Language: Romanian