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La Relation Entre La Taxe Sur La Valeur Ajoutee Et Le Niveau De Vie De La Population

Author

Listed:
  • Rodica CISTELECAN

    (Universitatea “Petru Maior” din Tîrgu–Mures Str. Nicolae Iorga, nr.1, Tîrgu – Mures, MURES, 540088, România)

Abstract

La taxe sur la valeur ajoutée est un impôt indirect, ayant une large applicabilité dans le monde, mais avec de grandes différences d’un pays à l’autre. Notre recherche a comme support informel le cadre législatif et la pratique dans certains pays européens. Notre propos est de démontrer les implications de la taxe sur la valeur ajoutée sur le niveau de vie de la population et implicitement sur la qualité de vie, tout en proposant des solutions d’harmonisation

Suggested Citation

  • Rodica CISTELECAN, 2008. "La Relation Entre La Taxe Sur La Valeur Ajoutee Et Le Niveau De Vie De La Population," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 21-37, December.
  • Handle: RePEc:pmu:oecono:v:1/2008:y:2008:p:21-37
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    More about this item

    Keywords

    taxe; valeur; standard; vie; population; dépense; impôt.;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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