期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2015
卷号：1
期号：17
页码：151-157
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：Originally designed purely to meet the state's financial targets, which were subsequently added as a result of the evolution of human society, a series of economic and social objectives, the tax system is the result of thought, decision and action of the human factor, “expression of the political will of a organized human community, set in a particular territory and having sufficient autonomy to be able, through the bodies they represent, to equip itself with a whole series of legal rules and, in particular tax” .
