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Direct and Indirect Taxation. Comparision

Author

Listed:
  • Roxana-Elena LAZAR

    (Petre Andrei University of Iasi, Romania)

Abstract

: Direct and indirect taxes are very different, but there are at least one commun feature - are important instruments for achieving a state fiscal policy. Their application leads to a decreasind standard of living of the population, but their presence in the rule of law is vital to its very existence. In Romania, a real fiscal reform is needed: not to tax more on Romanian citizens, who already have a heavy tax burden.

Suggested Citation

  • Roxana-Elena LAZAR, 2017. "Direct and Indirect Taxation. Comparision," Anuarul Universitatii „Petre Andrei” din Iasi / Year-Book „Petre Andrei” University from Iasi, Fascicula: Drept, Stiinte Economice, Stiinte Politice / Fascicle: Law, Economic Sciences, Political Scien, Editura Lumen, Department of Economics, vol. 0(20), pages 53-64, December.
    • Handle: RePEc:lum:rev11d:v::y:2017:i:20:p:53-64
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