Controversies regarding evolution of Tax Systems

Alia Gabriela Duta
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Alia Gabriela Duta: University of Craiova Faculty of Law and Social Sciences

Finante - provocarile viitorului (Finance - Challenges of the Future), 2015, vol. 1, issue 17, 151-157

Abstract: Originally designed purely to meet the state's financial targets, which were subsequently added as a result of the evolution of human society, a series of economic and social objectives, the tax system is the result of thought, decision and action of the human factor, “expression of the political will of a organized human community, set in a particular territory and having sufficient autonomy to be able, through the bodies they represent, to equip itself with a whole series of legal rules and, in particular tax” .

Keywords: tax System; tax law; fiscal policy; tax equity (search for similar items in EconPapers)
JEL-codes: G21 G28 M42 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:aio:fpvfcf:v:1:y:2015:i:17:p:151-157

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