International Scientific-Practical Conference "Economic growth in the conditions of globalization" = Conferinţa Internaţională Ştiinţifico-Practică „Creşterea economică în condiţiile globalizării”

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Presiunea fiscală brută versus presiunea fiscală netă
(IEFS, 2012) Padurean, Elena; Leonida, Ionel; Padurean, Alexandru
The conventional determination of the fiscal burden reflects the taxpayer's gross fiscal effort, ignoring that some of these fiscal revenues are redistributed to the same taxpayers in different forms (public goods and services). The introduction and the determination of some methodological aspects regarding the net fiscal burden, which reflects the redistribution phenomenon, are to be considered of highly scientific interest.
Impozitarea progresivă, un stabilizator fiscal automat
(IEFS, 2011) Padurean, Elena; Padurean, Alexandru
The analysis of the automatic fiscal stabilizers, whose gold age have roots in Keynes period, in years after war, become of real interest after 90’. In countries belonging to euro zone, the national regulation of the activities in fiscal policy have often discretionary aspect and this fact leads to procyclical efects, inducing perverted efects in that countries economies. This is the reason we consider that progressive taxation can be one of the automatic fiscal stabilizers which is able to bring a real service in income collect to budget.