Taxation is a historical result of the social, political and economic environment in a state. At the same time, the development of a state depends a lot on the history of its own tax system, on the way it is conceived and operates. The establishment of budgetary incomes has to be made in...

Taxation is a historical result of the social, political and economic environment in a state. At the same time, the development of a state depends a lot on the history of its own tax system, on the way it is conceived and operates. The establishment of budgetary incomes has to be made in...

The redistribution, i.e. social transfers (benefits), taxes and social contributions, has an important contribution in reducing income inequality and polarization, the tax-benefit system being the main instrument of the income policy. The paper presents the results of an evaluation of the impact...