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Theoretical Considerations Tax System

Author

Listed:
  • Marius Herbei
  • Ion Popovici

    (University of Timisoara Faculty of Economics and Business Administration)

Abstract

Tax mechanism is established as a component of the financial mechanism; It uses domain-specific methods and techniques designed to identify subjects of taxation tax, taxable materials to evaluate and determine and quantify the state charged the correct rights in taxes and contributions. Fiscal process can be defined as a sequence of operations and techniques through which the operation is performed (request required) to impose taxes for taxpayers with income and wealth according to their and their collection and for the adoption of technical bad payers and tracking procedures enforced.

Suggested Citation

  • Marius Herbei & Ion Popovici, 2011. "Theoretical Considerations Tax System," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 70-75.
    • Handle: RePEc:aio:aucsse:v:3:y:2011:i:39:p:70-75
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    File URL: http://feaa.ucv.ro/AUCSSE/0039v3-011.pdf
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    More about this item

    Keywords

    critical; tax system ; tax mechanism; tax process; taxation; taxable object;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

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