期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2015
期号：4
页码：134-139
语种：English
出版社：Academica Brâncuşi
摘要：The work is based on the fact that at any time and in any society,taxation is regarded as undesirable for all taxpayers.The existence and it's manifestation is justified,because the operation of any company involves costs that must be covered by sufficient resources.Since ancient times,each state has adopted its own tax system,more or less perfected,as the state has experienced a greater or lesser economic and military power At the base of this work stays the fact that tax systems are a key factor influencing the overall efficiency of the economy.They determine the size tendency to save,invest and work,influencing the increase in production and employment,which is essential sights integral economic strategy,making tax reform an important component of economic reform.This paper aims to analyze the indirect taxes and their contribution to the public revenues in Romania,the purpose paper contains an analysis based on statistical series as indirect taxation is where tax harmonization was possible.Through analyzes,the paper aims to provide answers to the problem of the contradiction between the growing need for budgetary revenues,which entails a continuous amplification and diversification of taxation,on the one hand,and the need to stimulate economic development,on the other hand.The harmonization of indirect taxation had been achieved since this touches the free movement of goods and the freedom to supply services,not being able to say the same thing about direct taxation,which is why the European Community Treaty does not specify expressly the alignment of direct taxation,considering that direct taxation is a matter of Internal Policies that,for a country free option.
