期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2014
期号：1
页码：233-235
语种：English
出版社：Academica Brâncuşi
摘要：The economic theory of taxation lies at the heart of the study tax effects,at both micro and macro.In this respect,the basic concept is the tax incidence,that is how ultimately bear the burden of tax and how to disseminate it through the price system throughout the economy.The level of taxation in an economy is related to the role of the state and that they need to assume the economic and social development,influenced by the relationship between the public and private sectors in the economy of a country.
