PSYCHOLOGICAL IMPLICATIONS OF TAXATION IN ROMANIA AND EUROPEAN UNION

被引：0
|
作者：
Culita, Gica Gherghina [1 ]
机构：
[1] C Tin Brancoveanu Univ Pitesti, Pitesti, Romania
来源：
PROCEEDINGS OF THE COMMUNICATION, CONTEXT, INTERDISCIPLINARITY CONGRESS, VOL 2 | 2012年
关键词：
taxation; psychology; tax laws; political implications; fiscal changes; European Union;
D O I：
暂无
中图分类号：
C [社会科学总论];
学科分类号：
03 ; 0303 ;
摘要：
The appreciation of the place and role of taxation in the economy can not ignore the psychological and political aspects. The willingness to obey the tax laws is not among the top choices of the participants in the economic life, whether individuals or juridical persons. The amounts owed are felt as obligations and even as burdens while the benefits and the public services offered as consideration are not aware. Therefore, we propose an analysis of the psychological and political implications involved in taxation, particularly in the context of the economic and fiscal changes at the level of the European Union.
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页码：114 / 117
页数：4
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