CONTEMPORARY THEORIES ON TAX AND TAXATION FORMULATED IN INTERNATIONAL TAXATION AND IN ROMANIA*

We could note the fact that all the theories related to taxes tend to justify their need, both for the state and for the taxpayers, hiding the fact that they are more favourable to the state than to the taxpayers. Having formulated these theories, the authorities strive to justify the extent of...

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Autores principales:	Luigi POPESCU, Larisa MISTREAN, Magdalena RADULESCU
Formato:	Artigo
Lenguaje:	Inglês
Publicado:	Academy of the Economic Studies of Moldova 2019-04-01
Colección:	Economica
Materias:	tax burden fiscal policy tax refunds tax progressivity tax breakdown tax principles
Acceso en línea:	http://irek.ase.md/xmlui/bitstream/handle/1234567890/11/Popescu%20L._Mistrean%20L._Radulescu%20M._%20ec_2019_4.pdf?sequence=1&isAllowed=y
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