Impactul politicii fiscale asupra dezvoltării societății românești

Abstract

Taxation is the result of the economic, financial and social needs of the state, and this notion has over time had multiple interpretations and definitions, both in conceptual, methodological and applicative sense. By taxes and duties, the state feeds on budget revenues but, at the same time, they are the instrument of intervention in economic and social life. The purpose of the research is to identify the main tax changes and to highlight their impact on the development of Romanian society. The research method is non-participating observation and data source is the tax legislative regulations of Romania. CZU: 336.22(498) ; JEL: M41, M50.