期刊名称：Annals of Spiru Haret University Economic Series
电子版ISSN：2393-1795
出版年度：2003
卷号：3
期号：1
语种：English
出版社：Editura Fundatiei Romania de Maine
摘要：The fiscal reform in the West European countries had in view: the extension of the fiscal basis;the limitation of the fiscal facilities;the reduction of the fiscal rate of the companies’ interests. At present, the fiscal systems of the West European countries have some common features, which result from the characteristic features of the market economy and from the aims of the European Union. In the East European countries, have been taken measures for the economic reform, including the fiscal system.
其他摘要：Reforma fiscală din ţările vest-europene a avut în vedere, în linii generale: extinderea bazelor de impozitare, limitarea facilităţilor fiscale, reducerea sarcinii fiscale asupra profiturilor agenţilor economici. În prezent, sistemele fiscale ale ţărilo
