Evoluția fiscalității în contextul doctrinelor economice

Abstract

From all the times, the evolution of humanity has been conditioned by certain social, economic and political needs. Thus, the increase of common needs as social protection, studies, defense and others, led to the centralization of the political power, but also of the economic one at the state level. In the opinion of the scientists, this historical vision ensured the premises for the development of fiscal relations and processes, which guarantee the functioning and development of any state. In this article, the authors describe how the economic thinking has evolved from the perspective of fiscal relations, elucidating the views and opinions of different scholars and economists on this topic. JEL: E 62, H3