STUDY REGARDING THE FISCAL BURDEN IN CASE OF SALARY INCOME IN ROMANIA

Denisa Monenci, Teodora Blaga, Monica Ocnean

Abstract


The main purpose of the fiscal system is represented by the stable sources of public revenues, the fiscal system being based on several economic and social objectives constantly modified according to the fiscal needs for efficiency. The efficiency consists in a detailed analysis of both the revenues and the expenses made in the collection process. Public financial resources are limited and sometimes insufficient due to the fact that they consist mainly of tax revenues. Therefore, an increase in resources could be achieved by changing the tax system or by changing the level of taxes.


Keywords


fiscal system; collection process; tax system

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References


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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

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Banat`s University of Agricultural Sciences and Veterinary Medicine “King Michael I of Romania” from Timisoara
Faculty of Management and Rural Tourism
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