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Consideration Regarding the Taxation in Finland and Romania

Author

Listed:
  • Elena Lucia Croitoru

    (Romanian-American University, Bucharest, Romania)

  • Mihai Dragoș Ungureanu

    (Spiru Haret University, Bucharest, Romania)

Abstract

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.

Suggested Citation

  • Elena Lucia Croitoru & Mihai Dragoș Ungureanu, 2012. "Consideration Regarding the Taxation in Finland and Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(1), pages 69-76.
    • Handle: RePEc:pet:annals:v:12:y:2012:i:1:p:69-76
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    File URL: http://upet.ro/annals/economics/pdf/2012/part1/Croitoru-Ungureanu.pdf
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    Citations

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    Cited by:

    1. Dobrota Gabriela & Ungureanu Dragos Mihai & Chirculescu Maria Felicia, 2013. "Stimulation Of Economic Growth In Romania Between Reality And Desiderate," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 44-49, December.

    More about this item

    Keywords

    tax burden; tax; duties; social contributions; fiscality;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue

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