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The Impact Of Tax Equity On Income Tax Collection

Author

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  • Stela Aurelia Toader

    (Associate Professor of Finance at the Romanian American University)

Abstract

Generally, during financial crisis benefits liable to taxation represented by revenues which have been generated, consumed or saved that create fiscal prelevation are variably reduced. An element that can have an influence is tax payers’ conformation degree, which is lower in these times and the natural trend of tax evasion is higher for objective reasons, we might state. The speed of reduction of taxable income during financial crisis is amplified when tax payers feel the tax duty as inequitable. In this paper I shall analyze the effects of the most recent two measures within tax policy in Romania, as far as taxing company profit is concerned, alongside with ensuring equity.

Suggested Citation

  • Stela Aurelia Toader, 2010. "The Impact Of Tax Equity On Income Tax Collection," Romanian Economic Business Review, Romanian-American University, vol. 5(2), pages 118-127, June.
    • Handle: RePEc:rau:journl:v:5:y:2010:i:2:p:118-127
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    File URL: http://www.rebe.rau.ro/RePEc/rau/journl/SU10/REBE-SU10-A8.pdf
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    Cited by:

    1. Stela Aurelia Toader & Mihai Aristotel Ungureanu & Iuliana Predescu & Antoniu Predescu, 2011. "Tax Efficiency vs. Tax Equity – Points of View regarding Tax Optimum," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 5(5), pages 44-51, October.

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