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The Need of Avoiding the Double International Assessment

Author

Listed:
  • Cibotariu Irina-ªtefana

    (ªtefan cel Mare University of Suceava, Faculty of Economic Sciences and Public Administration)

  • Apetri Aniºoara-Niculina

    (ªtefan cel Mare University of Suceava, Faculty of Economic Sciences and Public Administration)

Abstract

Each state of the world has been always established the taxes in order to exhibit both the political and fiscal sovereignty. The state has been able to create its fiscal politics, its fiscal system, which do not contravene to the general international rights, do not favor some countries and do not oblige the states to the international double assessment. As regards the direct taxes, the financial flows amongst states or between states and bodies, regional or internal institutions do not manifest directly under the form of amount transfers over the border, by being subservient to a state or another. The state has not transferred abroad and hasn’t received amounts from incomings that signify direct taxes, income taxes or wealth taxes.

Suggested Citation

  • Cibotariu Irina-ªtefana & Apetri Aniºoara-Niculina, 2012. "The Need of Avoiding the Double International Assessment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1322-1325, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1322-1325
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    More about this item

    Keywords

    The double international assessment; The tax; Fiscal politics; Fiscal credit; Taxes exemption;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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