期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2012
卷号：1
期号：14
页码：151-156
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：Fiscal policy is a central concern of each State and one of the direct ways to influence economic and social development by using taxes. This paper aims to make an analysis on the two currently used methods of taxation: differentiated progressive taxation, according to the size of income, and the proportional taxation by using a single tax rate. The basic idea of this paper is that progressive taxation can reduce inequality and increase social benefits. There are also considered the tax systems used in Romania in the last decade by highlighting macroeconomic results obtained, results that have forced the government to resort to external loans in order to obtain the budget rebalance.
