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