Theoretical Analysis of The Development of Fiscal Relations Management Through the Viewpoint of Economic Theories

Stoica Carmen ()
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Stoica Carmen: Free International University from Moldova

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 1, 379-384

Abstract: The purpose of this paper is to understand the evolution of the state ant its revenue by fiscal and economic theories. The evolution of fiscal relation has its beginnings in ancient times. The first fiscal theories were based on the idea of non-involvement of the state in the economy. Since the coming into being, the state and state revenues have suffered a considerable evolution. Natural obligations and duties of different types have existed from ancient times, but, along with the development of merchandise-money relations, they have given way to cash taxes. Taxes and feed are one of oldest and most important sources of recovery. With the evolution of man, the community emerged and the need to develop these resources. Taxes, feeds, contributions are revenues of consolidated state budget used for public expenditure, their understanding and comprehension depends on tax administration.

Keywords: fiscal relations; tax; economic theory. (search for similar items in EconPapers)
JEL-codes: H0 H3 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xv:y:2015:i:1:p:379-384

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