The sole taxation quota-a new stage in reforming the Romanian fiscal system

Elena Padurean

No 2009/208, Papers from Osterreichish-Rumanischer Akademischer Verein

Abstract: The matter of uniqueness/ progress for revenues’ taxation of physical entities represents a fiscal policy problem. Therefore, the theoretic implicit considerations, along with the explicit ones formulated in the government Programme, must bear their analysis from the perspective of principles and functions of this government policy. In addition, an impact analysis is imposed whereas is known that fiscality has a substantial impact over the fiscal behavior of the taxpayers and real economy, meaning the economic sector. Under this circumstance, we try to make an analysis of the impact of the unification of physical entities incomes taxation rates from different perspectives of the economic process in Romania.

Keywords: sole taxation quota; fiscal policy (search for similar items in EconPapers)
JEL-codes: A11 (search for similar items in EconPapers)
Pages: 10 pages
Date: 2010-05-05
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
Working Paper: The sole taxation quota- a new stage in reforming the Romanian fiscal system (2009)
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:ris:sphedp:2009_208

Access Statistics for this paper

More papers in Papers from Osterreichish-Rumanischer Akademischer Verein Kuhn Platz 6 Wien. Contact information at EDIRC.
Bibliographic data for series maintained by Brindusa Covaci ().