Taxation and fiscal pressure

Nicoleta Mihaela Dracea
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Nicoleta Mihaela Dracea: University of Craiova

Finante - provocarile viitorului (Finance - Challenges of the Future), 2009, vol. 1, issue 9, 305-313

Abstract: The article makes reference to the concept of taxation and of fiscal pressure, to its ways of manifestation on account of the level of organization where it is found, of the sphere of tax deductions, of the effective or predicted character. A comparative study on fiscal pressure has been conducted in the member states of the European Union and in Romania, highlighting the features we have to take into account in the analysis of the taxation degree in our country. We have drawn some conclusions and recommendations that should lead us to the perfection of our fiscal system.

Keywords: taxation; fiscal pressure; tax deductions (search for similar items in EconPapers)
JEL-codes: H21 H24 H71 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2009:i:9:p:305-313

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