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Taxation, between Positive and Negative Effects

Author

Listed:
  • Nicodim Liliana

    (Faculty of Economics, "Ovidius" University, Constanta, Romania)

  • Moldovan Iosif

    (Faculty of Economics, "Lucian Blaga" University, Sibiu, Romania)

  • Tileagã Cosmin

    (Faculty of Economics, "Lucian Blaga" University, Sibiu, Romania)

Abstract

Efficiency of the tax system components is one of the basic conditions that ensure the formation of public funds to finance the estimated public expenditure and ensure a budget balance, in direct relation to the possibilities of taxpayers’ tax expression. The efficiency of the tax system is analyzed by the effects taxation produces on taxpayers and how the tax principles are respected at the establishment of a tax. Fiscal or taxation principles were promoted by the classical economic school representatives, developed by the specialized literature but also covered by specific legislation (the Tax Code). In this context, the establishment of the super-excise on fuel and the tax on special constructions are relevant case studies to provide some relevant conclusions on the efficiency of the tax system in Romania and on the way in which the fiscal budgetary principles are respected.

Suggested Citation

  • Nicodim Liliana & Moldovan Iosif & Tileagã Cosmin, 2014. "Taxation, between Positive and Negative Effects," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 669-673, May.
    • Handle: RePEc:ovi:oviste:v:xiv:y:2014:i:1:p:669-673
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    More about this item

    Keywords

    budget balance; supraacciza tax; special construction tax; principles of taxation; differentiated excise.;
    All these keywords.

    JEL classification:

    • F65 - International Economics - - Economic Impacts of Globalization - - - Finance
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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