期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2007
期号：1
页码：527-538
语种：Romanian
出版社：Academica Brâncuşi
摘要：Our research aims to point out the features of the main direct tax from France,as well as the ones of the benefit tax. A picture of the most important technical elements is achieved in hope our approach will be a possible model for the national fiscal system,in expectation of the adhesion to the European Union.
