Presiunea fiscală brută versus presiunea fiscală netă
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Date
2012
Journal Title
Journal ISSN
Volume Title
Publisher
IEFS
Abstract
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.
Description
Text: lb. rom. Abstrac: lb. engl. Referinţe bibliografice : p. 296 (6 titl.).
Keywords
gross fiscal burden, net fiscal burden, redistribution, taxation system, budget, sistem de impozitare, buget
Citation
PĂDUREAN, Elena, LEONIDA, Ionel, PĂDUREAN, Alexandru. Presiunea fiscală brută versus presiunea fiscală netă. In: Economic growth in conditions of globalization = Creşterea economică în condiţiile globalizării : international scientific and practical conference, VII-th edition, october 18-19, 2012, Chisinau. Chisinau: IEFS, 2012, vol. II, pp. 293-296. ISBN 978-9975-4381-1-7.