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 SM ISO690:2012PETROIA, Andrei. Comparative analysis of the tax system in different countries. In: Analele Ştiinţifice ale Academiei de Studii Economice din Moldova, 2013, nr. 11(2), pp. 92-102. ISSN 1857-1433. |
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| Analele Ştiinţifice ale Academiei de Studii Economice din Moldova | ||||||
| Numărul 11(2) / 2013 / ISSN 1857-1433 | ||||||
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| Pag. 92-102 | ||||||
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The tax system is an integrated method for imposing and collecting taxes; a compulsory financial contribution system imposed by a government to raise revenue, which levies on the income or property of persons or organizations, on the production costs or sales prices of goods and services, etc. It can be described using a set of standard indicators. Based on data from different sources, especially those from Eurostat, this article does a comparative analysis between countries in terms of their tax systems at nowadays. |
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| Cuvinte-cheie tax system, high level of taxation countries, middle level of taxation countries, low level of taxation countries |
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