Legal Aspects of Fiscal Pressure and its Socio-Economic Effects in the Modern Enterprises

Iacob Baciu ()
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Iacob Baciu: "Dimitrie Cantemir" Christian University

Knowledge Horizons - Economics, 2012, vol. 4, issue 3-4, 98-103

Abstract: Fiscal presure is, in fact, the degree of taxation, i.e. the extent to which taxpayers as a whole, society, economy, bear - to the results obtained from their work - taxes as compulsory levies and charges imposed by the legal State. Tax burden is the ratio of the sum of all taxes, social contributions and other samples containing the tax collected from central or local level, and aggregate macroeconomic indicators (GDP, GNP, national income).

Keywords: Tax burden; taxes; fiscality (search for similar items in EconPapers)
Date: 2012
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