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Controversies regarding evolution of Tax Systems

Author

Listed:
  • Alia Gabriela DUTA

    (University of Craiova Faculty of Law and Social Sciences)

Abstract

Originally designed purely to meet the state's financial targets, which were subsequently added as a result of the evolution of human society, a series of economic and social objectives, the tax system is the result of thought, decision and action of the human factor, “expression of the political will of a organized human community, set in a particular territory and having sufficient autonomy to be able, through the bodies they represent, to equip itself with a whole series of legal rules and, in particular tax” .

Suggested Citation

  • Alia Gabriela DUTA, 2015. "Controversies regarding evolution of Tax Systems," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(17), pages 151-157, December.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2015:i:17:p:151-157
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    More about this item

    Keywords

    tax System; tax law; fiscal policy; tax equity;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation

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