Direct and Indirect Taxation. Comparision
Direct and Indirect Taxation. Comparision
Author(s): Roxana-Elena LazărSubject(s): Politics / Political Sciences, Economy, Law, Constitution, Jurisprudence
Published by: Editura Lumen, Asociatia Lumen
Summary/Abstract: Direct and indirect taxes are very different, but there are at least one commun feature - are important instruments for achieving a state fiscal policy. Their application leads to a decreasind standard of living of the population, but their presence in the rule of law is vital to its very existence. In Romania, a real fiscal reform is needed: not to tax more on Romanian citizens, who already have a heavy tax burden.
Journal: Anuarul Universităţii »Petre Andrei« Iaşi - Fascicula Drept, Ştiinţe Economice, Ştiinţe Politice
- Issue Year: 2017
- Issue No: 20
- Page Range: 53-64
- Page Count: 12
- Language: English, Romanian
