期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2009
卷号：1
期号：9
页码：305-313
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：The article makes reference to the concept of taxation and of fiscal pressure, to its ways of manifestation on account of the level of organization where it is found, of the sphere of tax deductions, of the effective or predicted character. A comparative study on fiscal pressure has been conducted in the member states of the European Union and in Romania, highlighting the features we have to take into account in the analysis of the taxation degree in our country. We have drawn some conclusions and recommendations that should lead us to the perfection of our fiscal system.
