CONSIDERATION REGARDING THE TAXATION IN FINLAND AND ROMANIA

CONSIDERATION REGARDING THE TAXATION IN FINLAND AND ROMANIA

The paper shows through comparison, in the first phase, the main features of the tax system focusing on direct and indirect taxes, in Finland and Romania, and then presents an analysis of the evolution of the structure and level of taxes in both countries. Last but not least, is presented an analysi...

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Veröffentlicht in:Annals of the University of Petroşani. Economics 2012-01, Vol.XII (1), p.69-76
Hauptverfasser: ELENA LUCIA CROITORU, MIHAI DRAGOȘ UNGUREANU
Format: Artikel
Sprache:eng
Schlagworte:
duties
fiscality
social contributions
tax
tax burden
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Zusammenfassung:The paper shows through comparison, in the first phase, the main features of the tax system focusing on direct and indirect taxes, in Finland and Romania, and then presents an analysis of the evolution of the structure and level of taxes in both countries. Last but not least, is presented an analysis of the level of tax burden and also the factors that influenced the pressure in these two countries. The diversity of the fiscality in Finland and Romania reflecting the political choice of a given moment and is the result of the economic and social structure of each country.
ISSN:1582-5949
2247-8620