文章基本信息

标题：Towards an Effective Structured and Predictable Taxation
作者：Sorin-Adrian Robu
期刊名称：Journal of Knowledge Management, Economics and Information Technology
印刷版ISSN：2069-5934
出版年度：2014
卷号：4
期号：5
出版社：ScientificPapers.org
摘要：To ensure the appropriate level of financial resources to support state institutions and activities is an ongoing concern. However, the problem had always been the extent to which the expandable portion of state revenues that can be collected without irreparably harming economic development and the social condition of the population owning material and financial goods, both as sources of revenue for the state. That is why, in the doctoral research I found it necessary to investigate some ways to help improve the gaps that remains in the Romanian system of taxation.
关键词：direct/indirect taxes ; funding sources ; predictability ; property ; tax optimization ; taxation ; taxation institutions ; taxation mechanism ; taxation policy ; taxation system ; taxpayer