Данъчни въздействия в условията на криза
Tax Incidence under Crisis Conditions

Summary/Abstract: Every state of economy is assessed and characterized in accordance with the possibilities to collect more or less revenues through taxes. The present article attempts to prove the relation between the economic crisis and the need of raising or reducing taxes. All arguments in this field must comply with both tax philosophy and taxpayers’ mood. The dimension of the crisis is of great importance; however, the psychological aspect of taxation should not be ignored. In this sense a good solution may be the in-crease in profits taxation in the bank sector or withdrawal from taxes as an instrument of impact.

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