ANALYSIS OF TAX AND EXTRA TAXES PRESSURE IN ROMANIA AND EUROPEAN UNION

• Main Authors: DOBROTĂ GABRIELA, CHIRCULESCU MARIA FELICIA
• Format: Article
• Language: English
• Published: Academica Brâncuşi 2010-12-01
• Series: Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
• Subjects: tax and duties; social contribution; tax burden
• Online Access: http://www.utgjiu.ro/revista/ec/pdf/2010-04.I/29_GABRIELA_DOBROTA.pdf

The fiscal pressure requires certain limits of affordability for taxpayers. These limits are imposed by the reactions of taxpayers who can resist to compulsory levies increase, reacting with evasion, fraud, reduce productive activity or even riots. If by a certain time, the tax pay is made voluntarily by the honest taxpayer, at a time when taxes exceed certain limits of endurance events occur that bring serious damages to state's desire to collect these revenues. Taxpayer behavior becomes abnormal in any way always trying to avoid paying tax, hoping for a reduction in tax burden. In this work paper we propose to approach a distinction between the concept of actual tax burden and the extra fiscal pressure, also a comparative analysis of the taxation level in member states of the European Union based on indicators that allow knowledge of the tax burden of the structure.