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A Brief Analysis Of Taxation Methods Equity

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Author Info

  • Liliana Bunescu

    (Lucian Blaga University of Sibiu)

Abstract

A fiscal policy could create economic and social problems if it is excessive oriented to the formation of financial resources necessary for a state. Extremely high taxes and fees rise the burden of taxpayers. They reduce consumption, demand and supply implicitly. Thus, they are leading to economic and social problems. A tax system combines the principles of taxation in a country, choosing one way or another to resolve conflicting situations. This reflects political, economic and social priorities. The main purpose of taxation is to provide financial resources to finance public services. The tax practice is using various methods, techniques and procedures for imposing and collecting, which varies depending on the nature of duty, the status of the taxpayer, on the assessment of base, etc. The question which arises is „which is the most equitable method of taxation?” This paper proposes a short structural analysis through the classification of different sampling methods on certain types, currently practiced in the European countries. The result of this short review is meant to be an answer to the question above formulated.

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File URL: http://eccsf.ulbsibiu.ro/RePEc/blg/journl/513bunescu.pdf
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Bibliographic Info

Article provided by Lucian Blaga University of Sibiu, Faculty of Economic Sciences in its journal Studies in Business and Economics.

Volume (Year): 5 (2010)
Issue (Month): 1 (april)
Pages: 42-59

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Handle: RePEc:blg:journl:v:5:y:2010:i:1:p:42-59

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Postal: Lucian Blaga University of Sibiu, Faculty of Economic Sciences Dumbravii Avenue, No.17, postal code 550324, Sibiu, Romania
Phone: 004 0269 210375
Fax: 004 0269 210375
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Web page: http://economice.ulbsibiu.ro/
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Related research

Keywords: progressive taxation rate; regressive taxation rate; flat tax;

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