THE IMPACT OF THE FISCAL POLICY (CONCERNING THE DIMENSIONS OF TAXATION) ON THE ROMANIAN ECONOMY AND SOCIETY AFTER 1989
THE IMPACT OF THE FISCAL POLICY (CONCERNING THE DIMENSIONS OF TAXATION) ON THE ROMANIAN ECONOMY AND SOCIETY AFTER 1989

Summary/Abstract: We tried to value two methodological principles underlined by the great specialists in economy, sociology and politology in the conception and development of this paper. The first of these principles refers to the unit (interdependence) between the history of the fiscal policies and the types of political power, these ones reflecting in their turn, different genres of human communities (of society). The second principle, in the spirit of which I intended to approach and analyze the fiscal pressure in contemporary Romania, consists in the connection between the general theory of taxation, the essential coordinates of the fiscal policies and the concrete- historical aspects of them according to time and space. The fund drive, the interdependence between the state types, the types of human community and the fiscal policies was thus, expressed synthetically by the economist and sociologist Joseph Schumpeter: ‘The spirit of a nation, the cultural level, the social structure, the political facts, all these and many others can be found in its fiscal history. The one who knows how to listen this message will understand much better the torments of the human history.’ The second methodological principle was exposed, in a much larger concept, by the American economist of Romanian origin Nicolas Georgescu Roegen in the following way: ‘The statement that the fundamental principles of economy are universally available can be true only in what concerns their shape. Their content is determined by the institutional frame. In the absence of this institutional content, the principles are nothing but some ‘empty boxes’ from which we can get only ‘empty generalities’. This doesn’t mean that ‘the standard theory’ operates with empty boxes

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