CONSIDERAŢII PRIVIND PRESIUNEA FISCALĂ ÎN LUME
CONSIDERATIONS ON TAX PRESSURE IN THE WORLD

Summary/Abstract: In this study we intend to make a timely analysis of fiscal pressure from several countries of the world, forasmuch the fiscal domain continues to be a controversial one, taxes (although seen as a necessary evil) having a double quality: resource for the public expenditure coverage and fiscal lever used by the state. It is useful to analyze how fiscal pressure has evolved in the long term, showing countries where its increase was more pronounced, whereas a high tax burden is one of the major factors that hamper economic growth. Our study must also consider the situation of Romania and that is why we made a comparison of the fiscal pressure level in our country with that of other countries. In the second part of the paper we focused on the main fiscal resources, showing those taxes that are more emphasized in the European countries, USA and Japan, and highlighting the differences between them.

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