COTĂ DE IMPOZITARE DIRECTĂ UNICĂ SAU PROGRESIVĂ?
SINGLE OR PROGRESSIVE DIRECT TAXATION QUOTA?

Summary/Abstract: In this material, the approach is economic and doctrinal, not ideological or political, of confrontation between parties, classes and social groups. It is a pragmatic, realistic, equidistant approach, complexly argued, for and against, aiming to contribute to increasing efficiency, equity, balance and social stability and achieving a socio-economic and fiscal optimum.

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