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  • 标题:THEORETICAL CONSIDERATIONS TAX SYSTEM
  • 本地全文:下载
  • 作者:Marius Herbei ; Ion Popovici
  • 期刊名称:Annals of the University of Craiova: Economic Sciences Series
  • 印刷版ISSN:1223-365X
  • 电子版ISSN:1843-3723
  • 出版年度:2011
  • 卷号:3
  • 页码:70-75
  • 语种:English
  • 出版社:Universitaria Craiova
  • 摘要:Tax mechanism is established as a component of the financial mechanism;It uses domain-specific methods and techniques designed to identify subjects of taxation tax,taxable materials to evaluate and determine and quantify the state charged the correct rights in taxes and contributions.Fiscal process can be defined as a sequence of operations and techniques through which the operation is performed (request required) to impose taxes for taxpayers with income and wealth according to their and their collection and for the adoption of technical bad payers and tracking procedures enforced.
  • 关键词:critical;tax system ;tax mechanism;tax process;taxation;taxable object
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