THE CONTEMPORARY APPROACH OF TAXATION, FROM THE POINT OF VIEW OF ITS HISTORICAL EVOLUTION. THEORETICAL FRAMEWORK

Loredana Andreea Cristea (), Alina Daniela Vodă () and Dragoş Mihai Ungureanu ()
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Loredana Andreea Cristea: Department of Doctoral Studies, Lucian Blaga University of Sibiu, Sibiu, Romania
Alina Daniela Vodă: Department of Doctoral Studies, Lucian Blaga University of Sibiu, Sibiu, Romania
Dragoş Mihai Ungureanu: Faculty of Finance and Banking, Spiru Haret University of Bucharest, Romania

Annals of Faculty of Economics, 2020, vol. 1, issue 2, 147-156

Abstract: The topic of this research focuses on the study of the taxation process, which is one of the oldest activities in human history and has played a key role in civilized societies for thousands of years, developing its roots with the emergence of the state and trade relations between people. The research methodology is mainly based on the method of theoretical research and the method of reading the literature, being mainly a qualitative research, designed to provide a generous substrate in addressing the process of taxation in economic life. Thus, this theoretical research aims to briefly cover the most important historical stages of taxation in order to provide a comprehensive definition of the concept of tax. The tax system, through compulsory levies, plays a complex role in any state, being one of the pillars of influencing the economy. The government plays an important role in the economic growth and development of emerging countries, as it provides indispensable public services, so we believe that the approach of taxation as a clear proof of fiscal civilization can provide significant theoretical resources for the literature. Given that tax levies are the basic components of tax revenues and are means and levers of budget revenue formation, this research aims to address them conceptually, so that the main purpose of this paper to be achieve. This article concluded that over time, the concepts of taxation have evolved and been transmitted to other cultures, where, later, fiscal ideas took root. This model continues to this day, as nations are influenced by the evolution of taxes in other countries, which are perceived in order to cover the financing needs of the state, in order to achieve the primary objective, namely economic stability. The value of the obtained results can be quantified by broadening the spectrum of theoretical research, providing an additional knowledge, significantly in the fiscal literature.

Keywords: historical evolution; taxation; tax system; fiscality; theoretical approach (search for similar items in EconPapers)
JEL-codes: E61 H20 N00 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2020:i:2:p:147-156

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