VARIABILITATEA IMPOZITELOR ŞI EFECTUL DISCRIMINATOR AL SISTEMULUI DE IMPOZITE
In the paper variability of direct and indirect taxes in Romania during a reference period isanalysed aiming to identify the variations inside their evolution and the factors inducingthat variations. The evolution tendency of direct or indirect taxes being at disposal of thestate, it is influenced b...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2011-01-01
|
| Series: | Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice |
| Subjects: | |
| Online Access: | http://www.uvvg.ro/studiaeconomia/images/2001/v1/46.%20VARIABILITATEA%20IMPOZITELOR.pdf |
| Summary: | In the paper variability of direct and indirect taxes in Romania during a reference period isanalysed aiming to identify the variations inside their evolution and the factors inducingthat variations. The evolution tendency of direct or indirect taxes being at disposal of thestate, it is influenced by the way in which taxes are estabished and collected, by the way ofestimating the taxed matter and by the way in which taxes are closed. The same factors canlead to fiscal inequities; therefor the tax establishing principle must assure a differentiatedestablishing and the tax struture has to comply with a proportional equty ratio. |
|---|---|
| ISSN: | 1584-2339 2285-3065 |