Consideration Regarding the Taxation in Finland and Romania
Elena Lucia Croitoru () and
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Elena Lucia Croitoru: Romanian-American University, Bucharest, Romania
Annals of the University of Petrosani, Economics, 2012, vol. 12, issue 1, 69-76
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)
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:12:y:2012:i:1:p:69-76
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