THEORETICAL CONSIDERATIONS TAX SYSTEM

Marius Herbei and Ion Popovici
Additional contact information
Ion Popovici: University of Timisoara Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2011, vol. 3, issue 39, 70-75

Abstract: Tax mechanism is established as a component of the financial mechanism; It uses domain-specific methods and techniques designed to identify subjects of taxation tax, taxable materials to evaluate and determine and quantify the state charged the correct rights in taxes and contributions. Fiscal process can be defined as a sequence of operations and techniques through which the operation is performed (request required) to impose taxes for taxpayers with income and wealth according to their and their collection and for the adoption of technical bad payers and tracking procedures enforced.

Keywords: critical; tax system; tax mechanism; tax process; taxation; taxable object (search for similar items in EconPapers)
JEL-codes: H20 H21 H22 (search for similar items in EconPapers)
Date: 2011
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://feaa.ucv.ro/AUCSSE/0039v3-011.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:3:y:2011:i:39:p:70-75

Access Statistics for this article

Annals of University of Craiova - Economic Sciences Series is currently edited by Sorinel Domnisoru

More articles in Annals of University of Craiova - Economic Sciences Series from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Anca Bandoi ( this e-mail address is bad, please contact ).