Evolution of Concepts Regarding Taxation and Taxation Systems
The study of taxes has been an important concern of a great number of economists of all times, doctrines and currents of economic thinking. This paper presents some representative opinions of some foreign and Romanian, classic and contemporary economists regarding taxes. This study also provides a s...
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Ovidius University Press
2019-01-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
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| Online Access: | http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2020/02/Section%20V/34.pdf |
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doaj-d7bd2a5bc3d3491ab52439fe1c1bff332020-11-25T02:19:40ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272393-31272019-01-01XIX2861868Evolution of Concepts Regarding Taxation and Taxation SystemsLuigi Popescu0University of PiteștiThe study of taxes has been an important concern of a great number of economists of all times, doctrines and currents of economic thinking. This paper presents some representative opinions of some foreign and Romanian, classic and contemporary economists regarding taxes. This study also provides a scientific selection of the opinions regarding the actual tax instruments, in order to group the main theories about taxes by author, school, thinking current. The Romanian tax system has taken more or less of them in its practice.http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2020/02/Section%20V/34.pdftax systemtaxationtaxtax reform |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
Luigi Popescu |
| spellingShingle |
Luigi Popescu Evolution of Concepts Regarding Taxation and Taxation Systems Ovidius University Annals: Economic Sciences Series tax system taxation tax tax reform |
| author_facet |
Luigi Popescu |
| author_sort |
Luigi Popescu |
| title |
Evolution of Concepts Regarding Taxation and Taxation Systems |
| title_short |
Evolution of Concepts Regarding Taxation and Taxation Systems |
| title_full |
Evolution of Concepts Regarding Taxation and Taxation Systems |
| title_fullStr |
Evolution of Concepts Regarding Taxation and Taxation Systems |
| title_full_unstemmed |
Evolution of Concepts Regarding Taxation and Taxation Systems |
| title_sort |
evolution of concepts regarding taxation and taxation systems |
| publisher |
Ovidius University Press |
| series |
Ovidius University Annals: Economic Sciences Series |
| issn |
2393-3127 2393-3127 |
| publishDate |
2019-01-01 |
| description |
The study of taxes has been an important concern of a great number of economists of all times, doctrines and currents of economic thinking. This paper presents some representative opinions of some foreign and Romanian, classic and contemporary economists regarding taxes. This study also provides a scientific selection of the opinions regarding the actual tax instruments, in order to group the main theories about taxes by author, school, thinking current. The Romanian tax system has taken more or less of them in its practice. |
| topic |
tax system taxation tax tax reform |
| url |
http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2020/02/Section%20V/34.pdf |
| work_keys_str_mv |
AT luigipopescu evolutionofconceptsregardingtaxationandtaxationsystems |
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