文章基本信息

标题：Contribution of Taxes to the Making-Up of Budget Revenues in the Economic Growth
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作者：Ciobănaşu, Marilena ; Postole, Mirela - Anca
期刊名称：Journal of Knowledge Management, Economics and Information Technology
印刷版ISSN：2069-5934
出版年度：2012
卷号：2
期号：6
出版社：ScientificPapers.org
摘要：A significant coordinate of tax policy aims at the source of tax revenuese and share of tax revenues collected from the public, private sector, or from individuals in the GDP. Collecting fees and taxes in Romania is marked, on one side by a business environment in difficulty (insolvency and bankruptcy cases increased), and on the other hand, by a declining tax base due to the limitation of business of economic operators in recent years. Thus, although by the tax administration policy, measures are provided for enhancing transparency, stability and predictability of the tax framework, it encounters major restrictions, a dynamic and more efficient collection being required. Occurrence and evolution of tax evasion and low level of payment voluntary compliance of taxpayers should lead to the growth of performance of tax office in achieving the role of recovery of budget revenues. As a rule, the economically advanced countries have a more developed level of direct taxes than the one of the indirect taxes, which is not also the case of developing countries. In their case, it is natural that indirect taxes should prevail because, on the one hand, it is pretty difficult to keep a record of the taxable revenues (there are many and of little value), and, on the other hand, an indirect tax collection is more convenient and requires a relatively low cost.