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Taxation and fiscal pressure

Author

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  • Nicoleta Mihaela DRACEA

    (University of Craiova)

Abstract

The article makes reference to the concept of taxation and of fiscal pressure, to its ways of manifestation on account of the level of organization where it is found, of the sphere of tax deductions, of the effective or predicted character. A comparative study on fiscal pressure has been conducted in the member states of the European Union and in Romania, highlighting the features we have to take into account in the analysis of the taxation degree in our country. We have drawn some conclusions and recommendations that should lead us to the perfection of our fiscal system.

Suggested Citation

  • Nicoleta Mihaela DRACEA, 2009. "Taxation and fiscal pressure," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(9), pages 305-313, May.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2009:i:9:p:305-313
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    File URL: http://feaa.ucv.ro/FPV/009-45.pdf
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    More about this item

    Keywords

    taxation; fiscal pressure; tax deductions;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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