USING TAXES AS ECONOMIC – FINANCIAL INSTRUMENTS
The paper aimed to analyze the use of taxes as an economic-financial instrument in Romania, comparatively with other EU states. The main aspects approached have been: total taxes, direct and indirect taxes, contributions to social insurance, profit tax, wage expense efficiency due to fiscal taxes. R...
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| Format: | Article |
| Language: | English |
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University of Agricultural Sciences and Veterinary Medicine, Bucharest
2016-01-01
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| Series: | Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development |
| Online Access: | https://managementjournal.usamv.ro/pdf/vol.16_1/Art78.pdf |
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| _version_ | 1849692877258489856 |
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| author | Daniela SIMTION |
| author_facet | Daniela SIMTION |
| author_sort | Daniela SIMTION |
| collection | DOAJ |
| description | The paper aimed to analyze the use of taxes as an economic-financial instrument in Romania, comparatively with other EU states. The main aspects approached have been: total taxes, direct and indirect taxes, contributions to social insurance, profit tax, wage expense efficiency due to fiscal taxes. Romania has a more relaxed tax system compared to the EU average and other member states. Taxes are used as a financial tool to enrich the state and local budgets. State intervenes through legal regulations in the tax area that have the effect of positively influencing certain sides of the economic activity and gaining economic leverage character. |
| format | Article |
| id | doaj-art-4bbc7eb642414defbf7b6ce55c67f9ac |
| institution | DOAJ |
| issn | 2284-7995 2285-3952 |
| language | English |
| publishDate | 2016-01-01 |
| publisher | University of Agricultural Sciences and Veterinary Medicine, Bucharest |
| record_format | Article |
| series | Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development |
| spelling | doaj-art-4bbc7eb642414defbf7b6ce55c67f9ac2025-08-20T03:20:36ZengUniversity of Agricultural Sciences and Veterinary Medicine, BucharestScientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development2284-79952285-39522016-01-011614995043272USING TAXES AS ECONOMIC – FINANCIAL INSTRUMENTSDaniela SIMTIONThe paper aimed to analyze the use of taxes as an economic-financial instrument in Romania, comparatively with other EU states. The main aspects approached have been: total taxes, direct and indirect taxes, contributions to social insurance, profit tax, wage expense efficiency due to fiscal taxes. Romania has a more relaxed tax system compared to the EU average and other member states. Taxes are used as a financial tool to enrich the state and local budgets. State intervenes through legal regulations in the tax area that have the effect of positively influencing certain sides of the economic activity and gaining economic leverage character.https://managementjournal.usamv.ro/pdf/vol.16_1/Art78.pdf |
| spellingShingle | Daniela SIMTION USING TAXES AS ECONOMIC – FINANCIAL INSTRUMENTS Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development |
| title | USING TAXES AS ECONOMIC – FINANCIAL INSTRUMENTS |
| title_full | USING TAXES AS ECONOMIC – FINANCIAL INSTRUMENTS |
| title_fullStr | USING TAXES AS ECONOMIC – FINANCIAL INSTRUMENTS |
| title_full_unstemmed | USING TAXES AS ECONOMIC – FINANCIAL INSTRUMENTS |
| title_short | USING TAXES AS ECONOMIC – FINANCIAL INSTRUMENTS |
| title_sort | using taxes as economic financial instruments |
| url | https://managementjournal.usamv.ro/pdf/vol.16_1/Art78.pdf |
| work_keys_str_mv | AT danielasimtion usingtaxesaseconomicfinancialinstruments |