期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2016
卷号：16
期号：1
语种：English
出版社：Ovidius University Press
摘要：The fiscal system can be used as a tool for economic life regulation, for the state intervention in the economy in order to eliminate the imbalances in different periods of economic life. Moreover, the relation between taxation and the level of economy development is a conditioning relation: a stable and developed economy, always prove a favorable environment for a fiscal relaxation.
