ECHITATEA FISCALĂ: UN PRINCIPIU ÎN DECLIN?
In this paper we analyze the concept of social justice in taxation area. We will focus on a comparative analysis of taxes in terms of tax equity, with reference to used systems of taxation in the EU, including Romania. Furthermore, we propose a theoretical debate on the principles of fiscal equity for pointing out the strengthes and weakneses of the system and their impact on the fiscal practice.
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