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：Taxation can be considered an efficient way to stimulate the real economy, but during economic crisis, an
excessive and/ or a badly executed fiscal pressure can cause perturbations to the real economy, more
exactly to the economic agents whose financial statu-quo is precarious: thus, if the owed taxes can not be
placed at intervals, and, moreover, if they are “stimulated” to use new ways to diminish the fiscal duty,
huge damages will be brought to the real economy and to the state itself, the imminent bankruptcy growing
the economic crisis.Once the adoption of OUG no 34/ 2009, the situation becomes even more difficult, due
to the impediments which the minimum taxation brings to the fiscal principles, causing a certain
inequitable level among the tax payers whose incomes are situated to the limit of the instalments owing to
the uncorrelation of the fiscal duty with the contribution power, and to the way of establishing the incomes.
