Home Volumul 1 VARIABILITATEA IMPOZITELOR ŞI EFECTUL DISCRIMINATOR AL SISTEMULUI DE IMPOZITE

VARIABILITATEA IMPOZITELOR ŞI EFECTUL DISCRIMINATOR AL SISTEMULUI DE IMPOZITE


Anca Maria Brad
Facultatea de Economie şi de Administrare a Afacerilor, Universitatea de Vest, Timişoara,
România, e-mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it
In the paper variability of direct and indirect taxes in Romania during a reference period is
analysed aiming to identify the variations inside their evolution and the factors inducing
that variations. The evolution tendency of direct or indirect taxes being at disposal of the
state, it is influenced by the way in which taxes are estabished and collected, by the way of
estimating the taxed matter and by the way in which taxes are closed. The same factors can
lead to fiscal inequities; therefor the tax establishing principle must assure a differentiated
establishing and the tax struture has to comply with a proportional equty ratio.
Keywords: tax establishing, fiscal equity, direct taxes, indirect taxes
Clasificare JEL: H20, H22, H30

Citeste articolul