THE IMPACT OF TAX EQUITY ON INCOME TAX COLLECTION

Stela Aurelia Toader

Romanian Economic Business Review, 2010, vol. 5, issue 2, 118-127

Abstract: Generally, during financial crisis benefits liable to taxation represented by revenues which have been generated, consumed or saved that create fiscal prelevation are variably reduced. An element that can have an influence is tax payers’ conformation degree, which is lower in these times and the natural trend of tax evasion is higher for objective reasons, we might state. The speed of reduction of taxable income during financial crisis is amplified when tax payers feel the tax duty as inequitable. In this paper I shall analyze the effects of the most recent two measures within tax policy in Romania, as far as taxing company profit is concerned, alongside with ensuring equity.

Keywords: fiscal policy; tax equity; fiscal civism; voluntary conformation; contributive capacity; tax evasion (search for similar items in EconPapers)
Date: 2010
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