Abordări conceptuale și evoluția impozitului pe venit

Abstract

The purpose of this article is to examine the veracity of claims about the vital importance of the income tax for a society in the context of the most remarkable conceptual approaches. By examining the need for income taxes by analyzing its evolution, we will examine the link between taxation and the degree of development of an economy.The research focuses on the appropriateness of the permanent trend of income tax harmonization to the needs and needs of human society throughout its evolution.Looking at the evolution of income tax, we will investigate the necessity, purpose, utility, and retroactivity of income tax on its importance for today's society.The need to study conceptual approaches to the evolution of income tax results from its importance for society, which is constantly transforming and adapting to new realities.The research itself is to be achieved by applying classical research methods: the method of deduction and analysis. At the end of the research, we will try to establish the correlation between tax and society in the context of their appearance and evolution. JEL: H30, O23