Orientările globale ale reformelor fiscale
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Date
2012
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Publisher
IEFS
Abstract
În ultimii cincisprezece ani, multe guverne au iniţiat reforme fiscale de amploare. Acest proces este puternic influenţat de factori specifici economici, sociali şi financiari, mai ales de globalizare, criza economică şi frauda fiscală. Acest articol este dedicat să explice principalele aspecte ale acestui proces, având la bază unele nuanţe cruciale.
During last fifteen years many governments organized large fiscal reforms. This process is strongly influenced by specific economic, social and financial factors. Especially that means globalization, economic crisis and fiscal fraud. This article is concerned to explain the main aspects of this process, underlying some crucial nuances.
During last fifteen years many governments organized large fiscal reforms. This process is strongly influenced by specific economic, social and financial factors. Especially that means globalization, economic crisis and fiscal fraud. This article is concerned to explain the main aspects of this process, underlying some crucial nuances.
Description
Abstract în lb. rom., engl. Bibliogr.: pp. 85-86 (17 titl.). Text paral.: lb. rom., engl.
Keywords
fiscal reforms, economic globalization, financial globalization, tax fraud, financial crisis, budget deficit, reforme fiscale, globalizare economica, globalizare financiara, frauda fiscala, criza financiara, deficit bugetar
Citation
LUCHIAN, Ivan, TIMUŞ, Angela. Orientările globale ale reformelor fiscale = Global orientations of fiscal reforms. In: Economie şi Sociologie = Economy and Sociology. 2012, nr. 3, pp. 80-86. ISSN 1857-4130.