ECHITATEA FISCALĂ: UN PRINCIPIU ÎN DECLIN?
RIDING TAX: A PRINCIPLE IN DECLINE?
Author(s): Elena Toma Subject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: fiscal equity; horizontal equity; vertical equity; progressive taxation; regressive taxation.
Summary/Abstract: In this paper we analyze the concept of social justice in taxation area. We will focus on a comparative analysis of taxes in terms of tax equity, with reference to used systems of taxation in the EU, including Romania. Furthermore, we propose a theoretical debate on the principles of fiscal equity for pointing out the strengthes and weakneses of the system and their impact on the fiscal practice.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 19/2009
- Issue No: 3
- Page Range: 33-42
- Page Count: 10
- Language: Romanian