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：An efficient tax policy is the one capable to offset the following two trends: the state wishes to have a high level of taxes, as it needs to finance the growing public expenditures, whereas, on the other hand, the citizen wants as low a tax level as possible, which trend is caused by the degree of bearability of a high fiscal pressure. It is imperative to identify the best fiscal pressure quota in order not to exceed this threshold. It is not easy to present a pertinent opinion related to this value, as fiscal pressure is a perception that varies depending on the circumstances (economic, political, psychological), rather than an objective concept.
