TAXATION SYSTEM IN ROMANIA AND IN THE EUROPEAN UNION

被引：0

作者：

Izvoranu, Anca-Marina ^{[1
]}

Calin, Henriette-Cristiana ^{[1
]}

机构：

[1] Bucharest Univ Econ Studies, Bucharest, Romania

来源：

QUALITY-ACCESS TO SUCCESS | 2018年 / 19卷

关键词：

Taxation; fiscal system; direct tax; indirect tax; budget revenue;

D O I：

暂无

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

The paper analyzes the theoretical and historical aspects of the fiscal system in Romania, its evolution, the way to cope with national and international creches, compared to a sample of EU member states, taking into account the characteristics of the tax of each analyzed country, features such as the value of direct taxes, social contributions and indirect taxes on budget revenues. Countries such as Hungary, France, Germany, Denmark have been analyzed with the help of which the various contributions to the state budget revenue have been transposed.

引用

页码：268 / 273

页数：6

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