CONSIDERATION REGARDING THE TAXATION IN FINLAND AND ROMANIA
The paper shows through comparison, in the first phase, the main features of the tax system focusing on direct and indirect taxes, in Finland and Romania, and then presents an analysis of the evolution of the structure and level of taxes in both countries. Last but not least, is presented an analysi...
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| Format: | Article |
| Language: | English |
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University of Petrosani
2012-01-01
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| Series: | Annals of the University of Petrosani: Economics |
| Subjects: | |
| Online Access: | http://www.upet.ro/annals/economics/pdf/2012/part1/Croitoru-Ungureanu.pdf |
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| _version_ | 1849721311979372544 |
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| author | ELENA LUCIA CROITORU MIHAI DRAGOȘ UNGUREANU |
| author_facet | ELENA LUCIA CROITORU MIHAI DRAGOȘ UNGUREANU |
| author_sort | ELENA LUCIA CROITORU |
| collection | DOAJ |
| description | The paper shows through comparison, in the first phase, the main features of the tax system focusing on direct and indirect taxes, in Finland and Romania, and then presents an analysis of the evolution of the structure and level of taxes in both countries. Last but not least, is presented an analysis of the level of tax burden and also the factors that influenced the pressure in these two countries. The diversity of the fiscality in Finland and Romania reflecting the political choice of a given moment and is the result of the economic and social structure of each country. |
| format | Article |
| id | doaj-art-b4a5bacc980a4933bb6b8b31dc3f5b5b |
| institution | DOAJ |
| issn | 1582-5949 2247-8620 |
| language | English |
| publishDate | 2012-01-01 |
| publisher | University of Petrosani |
| record_format | Article |
| series | Annals of the University of Petrosani: Economics |
| spelling | doaj-art-b4a5bacc980a4933bb6b8b31dc3f5b5b2025-08-20T03:11:42ZengUniversity of PetrosaniAnnals of the University of Petrosani: Economics1582-59492247-86202012-01-01XII16976CONSIDERATION REGARDING THE TAXATION IN FINLAND AND ROMANIAELENA LUCIA CROITORUMIHAI DRAGOȘ UNGUREANUThe paper shows through comparison, in the first phase, the main features of the tax system focusing on direct and indirect taxes, in Finland and Romania, and then presents an analysis of the evolution of the structure and level of taxes in both countries. Last but not least, is presented an analysis of the level of tax burden and also the factors that influenced the pressure in these two countries. The diversity of the fiscality in Finland and Romania reflecting the political choice of a given moment and is the result of the economic and social structure of each country.http://www.upet.ro/annals/economics/pdf/2012/part1/Croitoru-Ungureanu.pdftax burdentaxdutiessocial contributionsfiscality |
| spellingShingle | ELENA LUCIA CROITORU MIHAI DRAGOȘ UNGUREANU CONSIDERATION REGARDING THE TAXATION IN FINLAND AND ROMANIA Annals of the University of Petrosani: Economics tax burden tax duties social contributions fiscality |
| title | CONSIDERATION REGARDING THE TAXATION IN FINLAND AND ROMANIA |
| title_full | CONSIDERATION REGARDING THE TAXATION IN FINLAND AND ROMANIA |
| title_fullStr | CONSIDERATION REGARDING THE TAXATION IN FINLAND AND ROMANIA |
| title_full_unstemmed | CONSIDERATION REGARDING THE TAXATION IN FINLAND AND ROMANIA |
| title_short | CONSIDERATION REGARDING THE TAXATION IN FINLAND AND ROMANIA |
| title_sort | consideration regarding the taxation in finland and romania |
| topic | tax burden tax duties social contributions fiscality |
| url | http://www.upet.ro/annals/economics/pdf/2012/part1/Croitoru-Ungureanu.pdf |
| work_keys_str_mv | AT elenaluciacroitoru considerationregardingthetaxationinfinlandandromania AT mihaidragosungureanu considerationregardingthetaxationinfinlandandromania |