Determining the trend of fiscal pressure in Romania with analytical methods requires calculating the linear trend, the parabolic and the modified exponential one using the least square method. Then, with the help of absolute deviations between empirical and theoretical values will choose the...

As a basic component of modern society, the taxation should combine the main objective for the public authority, to ensure most of the resources necessary to carry out state functions, with targets at least as important on the country's economic development, supporting social issues, respecting...