CONSIDERATION REGARDING THE TAXATION IN FINLAND AND ROMANIA

Autor:	ELENA LUCIA CROITORU, MIHAI DRAGOȘ UNGUREANU
Jazyk:	angličtina
Rok vydání:	2012
Předmět:	tax burden tax duties social contributions fiscality Economic theory. Demography HB1-3840 Economics as a science HB71-74
Zdroj:	Annals of the University of Petrosani: Economics, Vol XII, Iss 1, Pp 69-76 (2012)
Druh dokumentu:	article
ISSN:	1582-5949 2247-8620
Popis:	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.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/b4a5bacc980a4933bb6b8b31dc3f5b5b Zobrazit plný text záznamu View record in DOAJ Plný text ve formátu PDF