期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2009
卷号：9
期号：2
语种：English
出版社：Ovidius University Press
摘要：In order to fulfill its functions and tasks,state needs financial resources,which come mainly from taxes,fees,contributions,fines,penalties,dues,rental rates,etc.,paid by individuals or companies. State’s need of financial resources grows from one period to another,as a result of various factors such as: inflation,demographics,urbanism,new technology,technico-scientifical revolution,a.s.o. Government members must find solutions to meet financial needs,knowing that introducing new taxes or raising existing ones will not receive support from taxpayers. It is important to know how tax is levied on the income of companies and individuals.
