EconPapers    
Economics at your fingertips  
 

Consideration Regarding the Taxation in Finland and Romania

Elena Lucia Croitoru () and Mihai Ungureanu
Additional contact information
Elena Lucia Croitoru: Romanian-American University, Bucharest, Romania

Annals of the University of Petrosani, Economics, 2012, vol. 12, issue 1, 69-76

Abstract: The paper shows through comparison, in the first phase, the main features of the tax system focusing on direct and indirect taxes, in Finland and Romania, and then presents an analysis of the evolution of the structure and level of taxes in both countries. Last but not least, is presented an analysis of the level of tax burden and also the factors that influenced the pressure in these two countries. The diversity of the fiscality in Finland and Romania reflecting the political choice of a given moment and is the result of the economic and social structure of each country.

Keywords: tax burden; tax; duties; social contributions; fiscality (search for similar items in EconPapers)
JEL-codes: H24 H25 H27 (search for similar items in EconPapers)
Date: 2012
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1) Track citations by RSS feed

Downloads: (external link)
http://upet.ro/annals/economics/pdf/2012/part1/Croitoru-Ungureanu.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:12:y:2012:i:1:p:69-76

Access Statistics for this article

More articles in Annals of the University of Petrosani, Economics from University of Petrosani, Romania
Bibliographic data for series maintained by Imola Driga ().

 
Page updated 2019-05-17
Handle: RePEc:pet:annals:v:12:y:2012:i:1:p:69-76