Taxation, between Positive and Negative Effects

Nicodim Liliana (), Moldovan Iosif () and Cosmin Tileaga ()
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Nicodim Liliana: Faculty of Economics, "Ovidius" University, Constanta, Romania
Moldovan Iosif: Faculty of Economics, "Lucian Blaga" University, Sibiu, Romania

Ovidius University Annals, Economic Sciences Series, 2014, vol. XIV, issue 1, 669-673

Abstract: Efficiency of the tax system components is one of the basic conditions that ensure the formation of public funds to finance the estimated public expenditure and ensure a budget balance, in direct relation to the possibilities of taxpayers’ tax expression. The efficiency of the tax system is analyzed by the effects taxation produces on taxpayers and how the tax principles are respected at the establishment of a tax. Fiscal or taxation principles were promoted by the classical economic school representatives, developed by the specialized literature but also covered by specific legislation (the Tax Code). In this context, the establishment of the super-excise on fuel and the tax on special constructions are relevant case studies to provide some relevant conclusions on the efficiency of the tax system in Romania and on the way in which the fiscal budgetary principles are respected.

Keywords: budget balance; supraacciza tax; special construction tax; principles of taxation; differentiated excise. (search for similar items in EconPapers)
JEL-codes: E62 F65 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xiv:y:2014:i:1:p:669-673

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