期刊名称：Annals of Spiru Haret University Economic Series
电子版ISSN：2393-1795
出版年度：2007
卷号：7
期号：1
语种：Romanian
出版社：Editura Fundatiei Romania de Maine
摘要：The low level of public income in Romania and the strong discrepancies between the estimated level and the achieved level of income, the fiscal income in particular, is determined not so much by the low taxation but by the low rate of tax collection. In this respect, the realistic dimensioning of the fiscal revenues within the consolidated general budget is of utmost importance, as well as their equitable distribution per categories and groups of tax-payers.
关键词：fiscal income;consolidated general income;fiscal arrears;tax collection rate
