CHOOSING BETWEEN DIRECT TAXATION OR INDIRECT TAXATION AS PRIME FISCAL TOOL WITHIN ROMANIA’S ECONOMY OF TODAY

Authors

  • Antoniu PREDESCU Spiru Haret University of Râmnicu Vâlcea
  • Maria-Loredana POPESCU Spiru Haret University of Râmnicu Vâlcea
  • Mihaela-Diana OANCEA-NEGESCU The Bucharest University of Economic Studies

Keywords:

taxation, elasticity, output, demand, offer.

Abstract

This paper focuses on a central issue of fiscal policy applied anywhere in the world of market economies: the problem to determine which type of taxation, direct taxation or indirect taxation, is better suited to assure maximum efficiency for fiscal policy applied in Romania. Mathematics proves to be a very useful tool in this case too, given it is applied through a sound economic and logical reasoning, with important results. In other words, it is applied in order for this paper not only to state which type of taxation must be used preponderantly in Romania, especially today, in times of continuous economic and financial crisis, but, especially, to compute how to use it, in long term, not in the least to alleviate effects of economic crisis, and, why not, curb economic crisis itself.

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Published

28.01.2014

Issue

Vol. 3 No. 1 (2014)

Section

Articles

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