THE FISCAL MECHANISM. INFLUENCES.

Fiscal mechanism is part of the financial one, mechanism that refers to a large and difficult domain, namely the financial one. Fiscal mechanism’ functionality is defined by two components, namely by the level of conception that outlines the structure of the mechanism and on the other side, by the i...

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Bibliographic Details
Main Authors: Morar Ioan Dan, Bota-Moisin Anton Florin
Format: Article
Language:deu
Published: University of Oradea 2008-05-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
Online Access:http://steconomice.uoradea.ro/anale/volume/2008/v3-finances-banks-accountancy/065.pdf
Description
Summary:Fiscal mechanism is part of the financial one, mechanism that refers to a large and difficult domain, namely the financial one. Fiscal mechanism’ functionality is defined by two components, namely by the level of conception that outlines the structure of the mechanism and on the other side, by the influences of the environment in which it exists. Technical procedures, the instruments and the modalities of taxes administration, fiscal charge itself and the human action marked by ideologies, customs and subjective compulsions are fluctuations that determine the functionality of fiscal mechanism.
ISSN:1222-569X
1582-5450