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Legal Aspects of Fiscal Pressure and its Socio-Economic Effects in the Modern Enterprises


  • Iacob Baciu

    () ("Dimitrie Cantemir" Christian University)


Fiscal presure is, in fact, the degree of taxation, i.e. the extent to which taxpayers as a whole, society, economy, bear - to the results obtained from their work - taxes as compulsory levies and charges imposed by the legal State. Tax burden is the ratio of the sum of all taxes, social contributions and other samples containing the tax collected from central or local level, and aggregate macroeconomic indicators (GDP, GNP, national income).

Suggested Citation

  • Iacob Baciu, 2012. "Legal Aspects of Fiscal Pressure and its Socio-Economic Effects in the Modern Enterprises," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3-4), pages 98-103, September.
  • Handle: RePEc:khe:journl:v:4:y:2012:i:3:4:p:98-103

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    Tax burden; taxes; fiscality;


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