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CONTEMPORARY THEORIES ON TAX AND TAXATION FORMULATED IN INTERNATIONAL TAXATION AND IN ROMANIA*
Authors: Luigi POPESCU, Larisa MISTREAN, Magdalena RADULESCU
Number of views: 307
We could note the fact that all the theories
related to taxes tend to justify their need, both for
the state and for the taxpayers, hiding the fact
that they are more favourable to the state than to
the taxpayers. Having formulated these theories,
the authorities strive to justify the extent of taxation
and fiscal pressure; they want to demonstrate
a certain horizontal and vertical fiscal
equity, which in reality, most of the time, does not
exist in practice.
These fiscal theories have tried to prove,
more or less scientifically, the increase of fiscal
pressure by imposing new taxes and fees or by
increasing the size of existing taxes, they have
tried to motivate the quality of taxes as an instrument
for regulating the economy, in the sense
that they had to maintain inflation for certain
periods at a certain level, they have sought to
emphasize the need to redistribute income and
wealth from taxpayers to the state.
It is known, however, that the state, by
means of its ruling parties, protects its interests
and, in particular, protects certain categories of
taxpayers, who are loyal to it.