A BRIEF ANALYSIS OF TAXATION METHODS EQUITY

Liliana Bunescu

Studies in Business and Economics, 2010, vol. 5, issue 1, 42-59

Abstract: A fiscal policy could create economic and social problems if it is excessive oriented to the formation of financial resources necessary for a state. Extremely high taxes and fees rise the burden of taxpayers. They reduce consumption, demand and supply implicitly. Thus, they are leading to economic and social problems. A tax system combines the principles of taxation in a country, choosing one way or another to resolve conflicting situations. This reflects political, economic and social priorities. The main purpose of taxation is to provide financial resources to finance public services. The tax practice is using various methods, techniques and procedures for imposing and collecting, which varies depending on the nature of duty, the status of the taxpayer, on the assessment of base, etc. The question which arises is „which is the most equitable method of taxation?” This paper proposes a short structural analysis through the classification of different sampling methods on certain types, currently practiced in the European countries. The result of this short review is meant to be an answer to the question above formulated.

Keywords: progressive taxation rate; regressive taxation rate; flat tax (search for similar items in EconPapers)
Date: 2010
References: Add references at CitEc
Citations:

Downloads: (external link)
http://eccsf.ulbsibiu.ro/RePEc/blg/journl/513bunescu.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:blg:journl:v:5:y:2010:i:1:p:42-59

Access Statistics for this article

More articles in Studies in Business and Economics from Lucian Blaga University of Sibiu, Faculty of Economic Sciences Lucian Blaga University of Sibiu, Faculty of Economic Sciences Dumbravii Avenue, No 17, postal code 550324, Sibiu, Romania. Contact information at EDIRC.
Bibliographic data for series maintained by Mihaela Herciu ().