期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：The article refers to the concept of taxation and fiscal pressure, on its forms of manifestation in relation
with the level of organization to which we stand, the sphere of tax levies, their provided or effective
character. A comparative study of the fiscal pressure between the EU Member States and Romania has
also been prepared, highlighting the features taken into account in an analysis of the level of taxation in
our country. At the end of the article, there are drawn some conclusions and suggestions that could lead to
improving our system of taxation.
