The Flat Tax And Convergence Of Romanian Economy To The European Economic Space

In the last decades, economic theory and practice revealed numerous situations in which the success of the economy was linked not only to radical reforms, but also to the valuation of the border zones between economic, social and political subsystems, where there are periods of time in which the result creates an equilibrium and an optimum from all the three of them, even if sometimes the exigencies of a sub-system are prevalent. Such a zone is represented by taxation, which, being based – mainly – upon the exigencies of the economic sub-system – may create conditions for the optimum state also for the political and social ones. Financial relations, in their essence, lie at the border between economic, political and social sub-systems, but when the economic area is mainly involved, the exchanges must be based on equivalence, even if this one is not total, direct and immediate. As regards taxation, the interest of the public power is evident, (mainly of the executive ones), not to create premises that conflictual situations to arise between the factors of production – especially between capital and labor. Thus the idea of flat taxation is not only a strictly economic requirement – equal conditions and treatment within production process – but also a politicalal imperative.