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：67-72
出版社：Petroleum-Gas University of Ploiesti
摘要：Fees appeared concomitantly with the state and developed at the same time with its evolution,representing the main source of cash income creation covering the sundries generated by theaccomplishment of its services. Fees and taxes are aimed at orientating the economic agent in a directionthat coincides with the interest of the community. The interest of the community is immediately satisfiedpartly by redistributing the GDP to which the economic agent has contributed
关键词：VAT; excise taxes; turn over tax; VAT payers; ETS spirit
