期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2017
卷号：17
期号：2
语种：English
出版社：Ovidius University Press
摘要：The budget of all countries,large or small,developed or developing,are supplied mainly from compulsory levies. Everywhere,so budget revenues is about tax,by compulsory taxes. Collection of these requirements may be: tax (tax on the exact meaning of the word) or para (contributions). It can be seen that the range of fiscal instruments is very wide and,as things stand everywhere,does not seem to stop here. This is because fiscal instruments are less politically risky and more financially profitable. In this regard,the number and size of taxes,there are countries that are part of the so-called tax haven countries and living a true fiscal nightmare.
关键词：taxes;fiscal instrument;fiscal policy;taxation system
