期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2010
卷号：10
期号：1
语种：English
出版社：Ovidius University Press
摘要：This article analysis the concept of fiscal pressure and fiscal optimum. A comparative study of the fiscal pressure between Romania and the other EU member states has also been made. The academic literature analyzes the specific problem of the fiscal pressure from all points of view and the problem which pressed upon the theoreticians and also the practitioners of the last decades remains the fiscal optimum. The difficulty in resolving the problem consists in opposite interests: on one hand,the government is willing to acquire the highest level due to the ascendant tendency of public expenses;on the other hand,the tax payers long for a much reduced level in order to dispose of more financial funds.
