The Need of Avoiding the Double International Assessment

Cibotariu Irina-ªtefana () and Apetri Aniºoara-Niculina ()
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Cibotariu Irina-ªtefana: ªtefan cel Mare University of Suceava, Faculty of Economic Sciences and Public Administration
Apetri Aniºoara-Niculina: ªtefan cel Mare University of Suceava, Faculty of Economic Sciences and Public Administration

Ovidius University Annals, Economic Sciences Series, 2012, vol. XII, issue 1, 1322-1325

Abstract: Each state of the world has been always established the taxes in order to exhibit both the political and fiscal sovereignty. The state has been able to create its fiscal politics, its fiscal system, which do not contravene to the general international rights, do not favor some countries and do not oblige the states to the international double assessment. As regards the direct taxes, the financial flows amongst states or between states and bodies, regional or internal institutions do not manifest directly under the form of amount transfers over the border, by being subservient to a state or another. The state has not transferred abroad and hasn’t received amounts from incomings that signify direct taxes, income taxes or wealth taxes.

Keywords: The double international assessment, The tax, Fiscal politics, Fiscal credit, Taxes exemption (search for similar items in EconPapers)
JEL-codes: H21 H23 H25 H27 H30 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1322-1325

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