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Elements Of Taxation And Their Economic Effects

Author

Listed:
  • Mariana PERȚEA

    (Doctoral School, Faculty of Economic Sciences, University of Oradea, Romania)

Abstract

This paper analyzes taxation and its elements and aspects of Romania’s evolution. Direct and indirect taxes are fundamental elements of the Romanian tax system and own resources that the state can obtain. The article also delves into the future perspectives of taxation and their potential impact on Romania, providing a comprehensive understanding of this evolving landscape.Taxation represents a central aspect of economic policy, having a crucial role in financing public expenditures and influencing economic agents economic behavior. The main elements of taxation include taxes, duties, and social contributions. Taxation is an essential tool of economic policy, financing public expenditure and influencing economic behavior. Through its various elements and effects, taxation contributes to the achievement of the economic and social objectives of a state.

Suggested Citation

  • Mariana PERȚEA, 2024. "Elements Of Taxation And Their Economic Effects," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 33(1), pages 140-147, July.
    • Handle: RePEc:ora:journl:v:33:y:2024:i:1:p:140-147
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    File URL: https://anale.steconomiceuoradea.ro/en/wp-content/uploads/2024/11/AUOES.July_.2024.16.pdf
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    More about this item

    Keywords

    taxation; the components of taxation; the future of taxation;
    All these keywords.

    JEL classification:

    • H00 - Public Economics - - General - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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