文章基本信息

标题：THE IMPACT OF TAX EQUITY ON INCOME TAX COLLECTION DURING ECONOMIC DECLINE
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作者：Stela Aurelia Toader
期刊名称：Romanian Economic and Business Review
印刷版ISSN：1842-2497
出版年度：2010
卷号：5
期号：2
出版社：Universitatea Romano-Americana
摘要：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.
关键词：fiscal policy; tax equity; fiscal civism; voluntary conformation;contributive capacity; tax evasion.