MOLDOVAN, Ramona Mihaela; VALEA, Daniela Cristina - In: Curentul Juridic, The Juridical Current, Le Courant … 38 (2009) September, pp. 107-118
The contribution of taxes to the formation of state tax revenues varies, as a rule, depending on the level of economic development so that the contribution of the indirect taxes in developed countries is lower than that of the direct taxes and the share of the indirect taxes in the total tax...