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Some Aspects Regarding the Fiscal Approach in Economic Classicism

Nicolae Platon () and Igor Èšurcanu ()
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Nicolae Platon: Academy of Economic Studies of Moldova
Igor Èšurcanu: Academy of Economic Studies of Moldova

Ovidius University Annals, Economic Sciences Series, 2020, vol. XX, issue 2, 432-438

Abstract: Finances have appeared on the stage of social-political life on the background of the development of the production factors and of the monetary relations, with the appearance of the state and the establishment of its public power as a collector of duties and taxes. In this article, the author highlights the evolution of economic thought through which it has been possible to efficiently integrate public finances from taxes and duties within the framework of economic classicism. The purpose of the research resides in the evolutionary study of the fiscal relations through the prism of the economic thought.

Keywords: tax administration; fiscal policy (search for similar items in EconPapers)
JEL-codes: E62 H3 (search for similar items in EconPapers)
Date: 2020
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