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：4
页码：31-40
出版社：Petroleum-Gas University of Ploiesti
摘要：The maintenance of the same unique taxation quota considered by specialists a condition of Romania'seconomic convergence to the EUM, is imposed by several factors. Firstly, the tax shall be associated withthe idea that for a tax payer it represents "a compulsory tax bite given by the state and even if it doesn'tbring a direct and immediate equivalent to the tax payer, it must be paid".Secondly, the income taxes must be considered not only sources of the budget but also modern economicarms for motivating, attracting, consuming and using the production factors.Thirdly, we must change the idea according to which the use of taxes is recommended only during thecrises periods of the economic system. Practice has proved that the axes represent useful economic armsin all periods of the economic system
