Theoretical And Practical Considerations Regarding Tax Pressure And Its Role In Ensuring The Sustainability Of The State Budget- A Case Study On Romania

Fiscal pressure is the level of taxes and fees levied by the state on the entire economy and its citizens. This has a significant impact on the economic environment and on the behavior of economic agents. The purpose of this research is the analysis of some aspects related to fiscal pressure at the macroeconomic level and its impact on the economy, emphasizing its impact on a company listed on the Bucharest Stock Exchange. In this sense, to achieve the purpose of the research and to better understand the notion of fiscal pressure and its impact, we calculated and analyzed indicators regarding the fiscal pressure at the level of Romania in the period 2017-2022, so that later, the research will be focused at the microeconomic level by studying the fiscal pressure at SC BERMAS SA Suceava. In this sense, the paper proposes that, by capitalizing on the financial-accounting information, it is possible to identify the fiscal pressure within this entity and then to analyze the fiscal pressure from the perspective of the fiscal risk profile. As a research method, the work uses a quantitative analysis of the indicators from the balance sheet, the indicators from the profit and loss account, the analysis of liquidity and solvency, analysis that allowed us to create the tax evasion risk profile for the taxpayer.