Politica fiscală și impactul acesteia asupra dezvoltării economice și sociale a țării

Abstract

Taxes are the main fiscal instrument of state regulation and stimulation of economic processes. Taxes and the tax mechanism are an integral part of the state tax policy and a means of indirect influence on the economy.In most of the countries, the fiscal policy is implemented in two basic ways by search for the best means of mobilization of the funds into the budget system, and by realization of possibilities of the taxation as a means of indirect influence on the economic, social and political circumstances with a purpose of developing of the society and its quality at the current stage and for long-run prospects. JEL: E62, H61.