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Differentiated taxation - a requirement of fiscal equity

  • Ionut-Catalin CROITORU
  • Coralia Emilia POPA

    (University of Craiova)

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    Fiscal policy is a central concern of each State and one of the direct ways to influence economic and social development by using taxes. This paper aims to make an analysis on the two currently used methods of taxation: differentiated progressive taxation, according to the size of income, and the proportional taxation by using a single tax rate. The basic idea of this paper is that progressive taxation can reduce inequality and increase social benefits. There are also considered the tax systems used in Romania in the last decade by highlighting macroeconomic results obtained, results that have forced the government to resort to external loans in order to obtain the budget rebalance.

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    File URL: http://feaa.ucv.ro/FPV/014-20.pdf
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    Article provided by University of Craiova, Faculty of Economics and Business Administration in its journal Finance - Challenges of the Future.

    Volume (Year): 1 (2012)
    Issue (Month): 14 (December)
    Pages: 151-156

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    Handle: RePEc:aio:fpvfcf:v:1:y:2012:i:14:p:151-156
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