Differentiated taxation - a requirement of fiscal equity

Ionut-Catalin Croitoru and Coralia Emilia Popa
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Coralia Emilia Popa: University of Craiova

Finante - provocarile viitorului (Finance - Challenges of the Future), 2012, vol. 1, issue 14, 151-156

Abstract: Fiscal policy is a central concern of each State and one of the direct ways to influence economic and social development by using taxes. This paper aims to make an analysis on the two currently used methods of taxation: differentiated progressive taxation, according to the size of income, and the proportional taxation by using a single tax rate. The basic idea of this paper is that progressive taxation can reduce inequality and increase social benefits. There are also considered the tax systems used in Romania in the last decade by highlighting macroeconomic results obtained, results that have forced the government to resort to external loans in order to obtain the budget rebalance.

Keywords: differentiated taxation; fiscal policy; progressive taxation (search for similar items in EconPapers)
JEL-codes: E60 E62 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2012:i:14:p:151-156

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