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：4
页码：492-497
语种：English
出版社：Academica Brâncuşi
摘要：Determination of optimal fiscal pressure threshold is difficult to determine given the conditions under which the state must ensure a balance between the goals to be funded,on account of the tax levies,and need to be available to the economic operators and the general public a sufficient portion of the income to continue their work.Practice has shown that an excessive taxation results in reducing budget revenue due to tax fraud and abstinence of tax payers.They will find ingenious ways to evade the payment of tax liabilities by non-taxable matter or by establishing their domicile for tax purposes in a country with low taxation.
