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Considerations Regarding the Tax Burden Effects and its Mitigation Measures

Author

Listed:
  • Gabriela Dobrotă

    (“Constantin Brâncuşi” University of Tg.-Jiu, Romania)

  • Maria Felicia Chirculescu

    (“Constantin Brâncuşi” University of Tg.-Jiu, Romania)

Abstract

Taxation need not be questioned. In the context of social development, the existence of public institutions is essential and intangible nature of their work, and thus unable to obtain the necessary revenue to cover its expenses necessarily determined, taking some parts of the results in the material sphere through taxation. However, one important issue is represented by the size of the tax burden borne by taxpayers. Tax burden is a widely debated issue considered at all times. It is important number taxes and mandatory contributions or greater tax burden borne by all taxpayers? For tax burden can be determined with sufficient accuracy is tolerable limits sizing math? What are the effects generated by the tax burden? These are questions to which answers can be drawn not always make full satisfaction truth. The work reflected a number of issues relating to fiscal pressure sizing customization for Romania and its effects and measures to be taken to reduce it.

Suggested Citation

  • Gabriela Dobrotă & Maria Felicia Chirculescu, 2009. "Considerations Regarding the Tax Burden Effects and its Mitigation Measures," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 9(3), pages 233-238.
    • Handle: RePEc:pet:annals:v:9:i:3:y:2009:p:233-238
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