THE FISCAL POLICY AND THE TAX AS FISCAL LEVERAGE
THE FISCAL POLICY AND THE TAX AS FISCAL LEVERAGE

Summary/Abstract: Taxation is one of the sides of the fiscal process and consists in identifying all categories of natural or legal persons who hold or make a certain taxable item, in the assessment of the basis for taxes or fees and the accurate determination of their amounts. Depending on the degree of economic integration of countries into the world economy, the characteristics of corporate forms of business conducted by national and foreign agents, the national economic interest and on third markets abroad, states opt for those taxation schemes and setting criteria of taxpayers which are advantageous to them.

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