期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2011
卷号：1
期号：13
页码：225-231
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：Fiscal policy is one of the key concerns of each state and one of the direct ways to influence economic development. Therefore, a well-based fiscal policy that takes into account the specific conditions of economic and social imperatives of the present and future requirements, it may prove beneficial for progress. This paper aims to trace the main features of modern tax policy and make an analysis of the evolution of direct and indirect taxes in Europe. The analysis includes the role attributed to taxation as a method of intervention in the economy. We also propose to analyze the sustainability of fiscal policy in Romania.
