Conţinutul numărului revistei |
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Articolul urmator |
1409 246 |
Ultima descărcare din IBN: 2024-04-19 00:56 |
SM ISO690:2012 TELEMBECI, Doru. Impozitul – instrument al politicii fiscale . In: Analele Universităţii Libere Internaţionale din Moldova (Seria Economie), 2014, nr. 15, pp. 136-141. ISSN 1857-1468. |
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Analele Universităţii Libere Internaţionale din Moldova (Seria Economie) | |||||||
Numărul 15 / 2014 / ISSN 1857-1468 | |||||||
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Pag. 136-141 | |||||||
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A nation's tax system is often a reflection of its communal values or the values of those in power. To create a system of taxation, a nation must make choices regarding the distribution of the tax burden—who will pay taxes and how much they will pay—and how the taxes collected will be spent. In democratic nations where the public elects those in charge of establishing the tax system, these choices reflect the type of community which the public wishes to create. In countries where the public does not have a significant amount of influence over the system of taxation, that system may be more of a reflection on the values of those in power. |
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