Incidents Of The Fiscal Relaxation On Fiscal Pressure

As a component of economic policy, fiscal policy has to mediate two totally opposite interests: the state's intention to collect higher levels of public revenue, which corresponds to a large fiscal pressure versus the willingness of taxpayers to pay taxes as small as possible , to withstand lower tax pressure. The tax measures adopted in our country in recent years reveal a fiscal policy aimed at promoting the financial function of tax deductions, to the detriment of the economic and social function. This reflects the lack of a coherent vision with objectives proposed on medium and long terms. Thus, the phenomenon of fiscal pressure remains a topical issue alongside other fiscal policy coordinates, such as: the type and size of taxes that support budget revenues; the adoption or not of tax incentives; respecting tax equity with regard to taxpayers; tracking and quantifying tax administration costs etc. The paper also presents a pertinent point of view, including possibilities of fiscal relaxation applicable in the Romanian economy. Research into the phenomenon of fiscal pressure must be an equidistant approach to the taxpayer and to the state, as the state must not become stronger on the basis of increasing public revenues, but must ensure the sustainability of these revenues, which implies that on the one hand, to represent the interests of individuals and economic agents and, on the other hand, to be the guarantor of their prosperity.