期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2015
卷号：15
期号：2
语种：English
出版社：Ovidius University Press
摘要：Taking decisions on the establishment of new taxes or the modification of existing ones take into account various aspects of the needs of the State, the level of development, but in many countries, increasing coordination of decisions in the sphere of taxation and adapting national tax systems to social needs changing goals remain. Each country is characterized by specific stages of economic development, with different evolutions of budgetary revenue and expenditure systems, and a variety of tax systems. In this work are summarized different approaches to economic development, tax system, tax policy, etc., and various reforms undertaken within them.
