期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2010
卷号：1
期号：11
页码：68-72
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：The complexity of decision making on taxes, determined by the evolution of economic variables, government objectives and the diversity of fiscal techniques used vary from country to country, therefore we can not define general concepts that are universally accepted or acceptable, regarding the effects generated by them. The effects of fiscal policy are varied, depending on their expression are microeconomic and macroeconomic effects, which are interrelated in the formation and modification of behavior of economic agents, both economically and socially, leading to psychological, economic, social, political, environmental and other effects, on different time horizons. Therefore, achieving a classification of the effects of tax policy is based almost impossible and difficult, requiring a large amount of knowledge, scientific insight and sound impressive volume of comments. The aim of this paper is to give a new classification criteria of the effects of taxation, following strictly the direction of evolution of variables, namely: economic effects, socio-economic effects and political effects.
