Considerations on the Structure and Particularities of Tax Revenues in the 2000s Romania
Abstract
The fiscal policy has the purpose to delimit broadly the volume and the structure of optimum tax revenues, in order to maintain a financial equilibrium. Likewise, the fiscal policy should fit within the national economic and macro-financial objectives. From this perspective, fiscality inhibits certain activities through the increase of tax burden, while stimulating others through tax incentives. Likewise, the type and number of channels that contribute to the consolidated budget are highly relevant for the definition of the state fiscal policy.References
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