期刊名称：Bulletin of the Transilvania University of Braşov. Series VII : Social Sciences and Law
印刷版ISSN：2066-7701
电子版ISSN：2066-771X
出版年度：2005
出版社：Transilvania University of Brasov Publishing House
摘要：The fiscal policy represents the instruments used by the state in determining fiscal processes such as forming taxes and the distribution of public expenses for ensuring budget equilibrium. The purpose of these fiscal instruments is to ensure economic growth. The structure of the Romanian Fiscal System is defined by the tax code. This Code prescribes the levels of various categories of tax forms.
关键词：the fiscal policy; the fiscal apparatus; the fiscal system
