GHEORGHE, HOLT; ALEXANDRU, CARUNTU GENU - In: Annals - Economy Series 1 (2014) February, pp. 233-235
The economic theory of taxation lies at the heart of the study tax effects , at both micro and macro . In this respect , the basic concept is the tax incidence , that is how ultimately bear the burden of tax and how to disseminate it through the price system throughout the economy. The level of...