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Catalin Emanuel Ciobota ()
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Catalin Emanuel Ciobota: Universitatea Targoviste, Scoala Doctorala – Contabilitate, Romania

Management Strategies Journal, 2022, vol. 55, issue 1, 20-32

Abstract: The tax system and the tax burden, as we have identified in previous statistical analyzes are factors that can support development, insofar as they are balanced between different categories of taxpayers and apply at a level accepted by them. In practice, the efficiency of taxes, as revenues to the state budget, is adjusted by their collection rate, which, for various reasons - subjective or objective - varies in significant proportions at the state level.

Keywords: dynamics; analysis; income; econometric (search for similar items in EconPapers)
JEL-codes: E62 M41 (search for similar items in EconPapers)
Date: 2022
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Handle: RePEc:brc:journl:v:55:y:2022:i:1:p:20-32