6533b833fe1ef96bd129bddb
RESEARCH PRODUCT
FACTORIAL ANALYSIS OF FISCAL PRESSURE IN ROMANIA: 2008 - 2011
Bunescu LilianaComaniciu Carmensubject
tax pressure factorial analysis taxationjel:H20description
The existence of any modern state is unthinkable without a tax system's efficiency and performance through pressure on taxpayers. Tax burden may be easier as long as it is not excessive. This paper aims to analyze the factors which influence overall tax burden calculated at the Romanian state budget level by using two factorial models for decomposition of the tax burden, a synthetic one and an analytical one. This goal is preceded by a dynamic and structural approach of the tax burden in Romania during 2000 - 2011 in relation to changes in tax burden of the EU Member States.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2013-01-01 | Revista Economica |