New approach of measurement methods and forms of tax policy effects in Romania

Marilen Pirtea, Oana Ramona Lobont and Ana Cristina Nicolescu
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Ana Cristina Nicolescu: West University of Timisoara

Finante - provocarile viitorului (Finance - Challenges of the Future), 2010, vol. 1, issue 11, 68-72

Abstract: The complexity of decision making on taxes, determined by the evolution of economic variables, government objectives and the diversity of fiscal techniques used vary from country to country, therefore we can not define general concepts that are universally accepted or acceptable, regarding the effects generated by them. The effects of fiscal policy are varied, depending on their expression are microeconomic and macroeconomic effects, which are interrelated in the formation and modification of behavior of economic agents, both economically and socially, leading to psychological, economic, social, political, environmental and other effects, on different time horizons. Therefore, achieving a classification of the effects of tax policy is based almost impossible and difficult, requiring a large amount of knowledge, scientific insight and sound impressive volume of comments. The aim of this paper is to give a new classification criteria of the effects of taxation, following strictly the direction of evolution of variables, namely: economic effects, socio-economic effects and political effects.

Keywords: tax policy; measurement methods; tax incidence (search for similar items in EconPapers)
JEL-codes: H21 H30 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2010:i:11:p:68-72

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