A Study on the Evolution of Tax Pressure in Romania
- Authors
- Type
- Published Article
- Journal
- Annals of the Alexandru Ioan Cuza University - Economics
- Publisher
- De Gruyter Open
- Publication Date
- Jul 01, 2014
- Volume
- 61
- Issue
- 1
- Pages
- 96–107
- Identifiers
- DOI: 10.2478/aicue-2014-0006
- Source
- De Gruyter
- Keywords
- License
- Green
Abstract
Fiscal pressure is often considered a barometer for the impact and level of taxation experienced by individual taxpayers and businesses. In Romania, the study of the tax burden has been and will remain a highly debated topic in a national as well as European context. Thus, in this article, we conducted a descriptive statistical analysis of the evolution of the tax burden in Romania, and showcased the research results in different graphically expressive ways (maps, tables, graphs), all presented from a dual perspective. On the one hand, we followed the impact of taxation on households, and on the other hand, in a broader approach, we highlighted the tax burden reflected at the county and regional level