期刊名称：Petroleum-Gas University of Ploiesti Bulletin : Economic Sciences Series
印刷版ISSN：2284-8576
电子版ISSN：2247-8582
出版年度：2006
期号：3
页码：1-12
出版社：Petroleum-Gas University of Ploiesti
摘要：In the last decades, economic theory and practice revealed numerous situations in which the success ofthe economy was linked not only to radical reforms, but also to the valuation of the border zones betweeneconomic, social and politicalal sub-systems, where there are periods of time in which the result createsan equilibrium and an optimum from all the three of them, even if sometimes the exigencies of a sub-system are prevalent.Such a zone is represented by taxation, which, being based – mainly – upon the exigencies of theeconomic sub-system – may create conditions for the optimum state also for the politicalal and socialones.Financial relations, in their essence, lie at the border between economic, politicalal and social sub-systems, but when the economic area is mainly involved, the exchanges must be based on equivalence,even if this one is not total, direct and immediate.As regards taxation, the interest of the public power, mainly of the executive one, not to create premisesfor the emergence of conflictual situations between the factors of production – especially capital andlabor, is obvious.Thus the idea of taxing using the same unique quota is not only a strictly economic requirement – equalconditions and treatment within production - but also a politicalal imperative
关键词：equivalence; equity; convergence; legal taxation quota; taxation; direct and indirect taxes
