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The sole taxation quota- a new stage in reforming the Romanian fiscal system

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  • Ungureanu, Carmen

    ()
    (Ecological University)

  • Padurean, Elena

    ()
    (Romanian Academy)

  • Leonida, Ionel

    (Romanian Academy)

Abstract

The matter of uniqueness progress for revenues’ taxation of physical entities represents a fiscal policy problem. Therefore, the theoretic implicit considerations, along with the explicit ones formulated in the government programme, must bear their analysis from the perspective of principles and functions of this government policy. In addition, an impact analysis is imposed whereas is known that fiscality has a substantial impact over the fiscal behavior of the taxpayers and real economy, meaning the economic sector. Under this circumstance, we try to make an analysis of the impact of the unification of physical entities incomes taxation rates from different perspectives of the economic process in Romania.

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Bibliographic Info

Paper provided by Osterreichish-Rumanischer Akademischer Verein in its series Papers with number 2009/73.

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Length: 10 pages
Date of creation: 24 Sep 2009
Date of revision: 09 May 2009
Handle: RePEc:ris:sphedp:2009_073

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Keywords: taxation rates; fiscal policy;

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