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http://dspace.ince.md/jspui/handle/123456789/2194| Title: | Presiunea fiscală brută versus presiunea fiscală netă |
| Authors: | Padurean, Elena Leonida, Ionel Padurean, Alexandru |
| Keywords: | gross fiscal burden net fiscal burden redistribution taxation system budget sistem de impozitare buget |
| Issue Date: | 2012 |
| Publisher: | IEFS |
| Citation: | PĂDUREAN, Elena, LEONIDA, Ionel, PĂDUREAN, Alexandru. Presiunea fiscală brută versus presiunea fiscală netă. In: Economic growth in conditions of globalization = Creşterea economică în condiţiile globalizării : international scientific and practical conference, VII-th edition, october 18-19, 2012, Chisinau. Chisinau: IEFS, 2012, vol. II, pp. 293-296. ISBN 978-9975-4381-1-7. |
| Abstract: | The conventional determination of the fiscal burden reflects the taxpayer's gross fiscal effort, ignoring that some of these fiscal revenues are redistributed to the same taxpayers in different forms (public goods and services). The introduction and the determination of some methodological aspects regarding the net fiscal burden, which reflects the redistribution phenomenon, are to be considered of highly scientific interest. |
| Description: | Text: lb. rom. Abstrac: lb. engl. Referinţe bibliografice : p. 296 (6 titl.). |
| URI: | http://dspace.ince.md/jspui/handle/123456789/2194 |
| ISBN: | 978-9975-4381-1-7 |
| Appears in Collections: | Articole |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Presiunea_fiscala_bruta.pdf | 210.82 kB | Adobe PDF | View/Open |
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