APPROACHES OF TAX INCIDENCE ON THE LEVEL AND STABILIZATION OF MACROECONOMIC AGGREGATES
APPROACHES OF TAX INCIDENCE ON THE LEVEL AND STABILIZATION OF MACROECONOMIC AGGREGATES

Summary/Abstract: In most countries of the world, the predominance of public financial resources to cover needs are the funds from the State's participation in market economy, as a matter of sovereign right, which requires decisions to take, as required, and without any definitive direct a portion of proceeds from individual and legal persons. It's about financial resources available to all companies or by local authorities through compulsory levies in the form of taxes, contributions. Tax acts as a privileged instrument for financing public expenditures, so it becomes an instrument of economic and social policy to meet the objectives of macroeconomic stabilization and redistribution of state. Due to the complex socio-economic phenomena, the activity of knowledge in this field is decisively conditioned by practical aspects of the relations of distribution and redistribution of gross domestic product, generated by the formation of relations, distribution and use of both the state budget funds and local funds.

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