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Approaches of Taxation under the Current Circumstances between Desiderata and Results – I

Author

Listed:
  • Georgeta Dragomir

    (Danubius University of Galati, Romania)

  • Mihaela Nicolau

    (Danubius University of Galati, Romania)

  • Ecaterina Necsulescu

    (Danubius University of Galati, Romania)

  • Georgeta Modiga

    (Danubius University of Galati, Romania)

  • Carmen-Marina Dragomir

    (Dunarea de Jos of Galati, Romania)

Abstract

As a basic component of modern society, the taxation should combine the main objective for the public authority, to ensure most of the resources necessary to carry out state functions, with targets at least as important on the country's economic development, supporting social issues, respecting the law and the financial discipline, in terms of efficiency, stability and sustainability. For these reasons, the level of taxation is very important for the present and future developments of a country and the relevance of the analysis in this direction exceeds the economic, social or political level. They practice different ways to understand and determine the impact of taxation in an economy and their uniform and realistic approach is important in order to succeed effective international comparability and responsible actions at all levels, now and in the future. The public policy must find solutions that can be adapted and implemented following the response that it gives the result of analysis that has as its starting point the economy, stimulating the private

Suggested Citation

  • Georgeta Dragomir & Mihaela Nicolau & Ecaterina Necsulescu & Georgeta Modiga & Carmen-Marina Dragomir, 2011. "Approaches of Taxation under the Current Circumstances between Desiderata and Results – I," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 1(1), pages 110-122, March.
  • Handle: RePEc:dug:actaec:y:2011:i:1:p:110-122
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    File URL: http://journals.univ-danubius.ro/index.php/oeconomica/article/view/828/739
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    References listed on IDEAS

    as
    1. Mr. Vito Tanzi & Mr. Hamid R Davoodi, 2000. "Corruption, Growth, and Public Finances," IMF Working Papers 2000/182, International Monetary Fund.
    2. Hindriks, Jean & Keen, Michael & Muthoo, Abhinay, 1999. "Corruption, extortion and evasion," Journal of Public Economics, Elsevier, vol. 74(3), pages 395-430, December.
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    Cited by:

    1. Shkendije Demalijaj Ukaj, 2014. "Tax Evasion and the Impact on Economic Growth Acta Universitatis Danubius. OEconomica," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 10(6), pages 18-32, December.

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