FISCAL PRESSURE IN ROMANIA IN THE CURRENT PERIOD

Haralambie George Alin
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Haralambie George Alin: PETROLEUM AND GAS UNIVERSITY OF PLOIESTI

Annals - Economy Series, 2014, vol. Special, 492-497

Abstract: Determination of optimal fiscal pressure threshold is difficult to determine given the conditions under which the state must ensure a balance between the goals to be funded, on account of the tax levies, and need to be available to the economic operators and the general public a sufficient portion of the income to continue their work. Practice has shown that an excessive taxation results in reducing budget revenue due to tax fraud and abstinence of tax payers. They will find ingenious ways to evade the payment of tax liabilities by non-taxable matter or by establishing their domicile for tax purposes in a country with low taxation.

Keywords: tax burden; fiscal policy; tax revenue; tax efficiency; tax equity (search for similar items in EconPapers)
Date: 2014
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