StatusThe thesis was presented on the 3 March, 2007
Approved by NCAA on the 19 April, 2007
Abstract– 0.78 Mb / in romanian
Tax systems are the key factor of influence on the efficiency of economy.
The thesis is devoted to research the processes of perfection of tax systems in the perspective of European integration and their contribution to formation of budgetary incomes on the example of the moldo-romanian experience.
There are reflected theoretical approaches concerning the taxation, there is analyzed the essence of taxes and the taxation by means of functions of the taxation, of principles on which the optimum tax system is based, of role of taxes in development of the economy.
A special attention in this study is paid to the researches regarding: the tendencies of harmonization of taxable base and the updating of various tax systems within the limits of the states-members of EU; the advantages and lacks of introduction of the flat tax rate on the income; the importance of a principle of tax equity with a view of revision of models of the taxation; the correlations of a fiscal relaxation and budget equilibrium; the influences of the lowered taxation and economic appeal by means of a fiscal rivalry.
In practical aspect, using the methodology tested in the international practice, there are offered calculations of effective tax rates on work, on capital, on consumption, with the goal of the argument of the necessity of revision of taxation models in view of transfer of the tax pressure from the factor of work on other taxable factors. In the research, there is presented an econometrical description of tax incomes with the purpose of their analysis and forecasting. The formulated conclusions and recommendations can be used in practical activities of the official institutions involved in decision-making process on promotion of tax reforms, and also to the implementation of budgetary-fiscal policy.
The resulted research can be used as methodological and
bibliographic base for educational process in higher educational
institutions with an economic profile.
Under consideration  :