Tehnici fiscale - Fiscal techniques

In this work the author aims and carries out about details of the mechanism of taxes, speaking to the same extent as those studying in the field of taxation, as well as specialists in the field of finances. The book structured in seven chapters begins by addressing to readers familiarity with the content of the tax obligation and ways of extinguishing it, and then goes on with the description of the structure of taxes ? levers essential fiscal policy. The author devotes a chapter of the book to each category of taxes considered to be important in the formation of revenues. The analysis that was developed for the study is representative for the economic development of Romania, respectively 2006 ? 2010. Therefore, the author examines the professional changing approach during that time interval, on the main categories of taxes and how they have influenced the amount of income tax collected at the budget, issuing opinions on relevant changes influence the characteristics of taxes on economic operators in Romania. In this respect, the author uses a wealth of statistical documentation, builds graphic shows and suggestive content fiscal reforms, their dynamic and effects obtained. Chapters dedicated to direct and indirect taxes reflect in detail the evolution, of their impact on state revenues as well as numerous concrete ways of calculation. Thus, the book can be considered to represent a real working tool for both economic as well as for students who wish to discover more closely the principles and mechanisms of taxation. * * * In lucrarea de fata, autoarea isi propune si realizeaza o detaliere a mecanismului impozitelor si taxelor, adresandu-se in aceeasi masura si celor care studiaza in domeniul fiscalitatii, dar si specialistilor in domeniul finantelor. Lucrarea, structurata pe sapte capitole, incepe a se adresa cititorilor prin familiarizarea acestora cu ceea ce reprezinta obligatia fiscala si modalitatile de stingere a acestei obligatii fata de stat, descrie structura categoriilor de impozite si taxe ? parghiile esentiale ale politicii fiscale. Autoarea dedica cate un capitol din lucrare fiecarei categorii de impozite si taxe considerate a fi importante in formarea veniturilor bugetului. Perioada de analiza pentru care s-a elaborat studiul este una reprezentativa pentru dezvoltarea economica a Romaniei, respectiv 2006 ? 2010. Prin urmare autoarea examineaza cu profesionalism schimbarea de abordare in cursul perioadei mentionate a principalelor categorii de impozite si modul cum au influentat acestea volumul veniturilor de natura fiscala colectate la nivelul bugetului, emitand opinii pertinente referitoare la influenta modificarilor asietei impozitelor asupra agentilor economici din Romania. In acest sens autoarea se foloseste de o bogata documentare statistica, construieste grafice sugestive si demonstreaza dinamica, reformele fiscale, precum si efectele acestora.Capitolele dedicate impozitelor directe si indirecte arata in detaliu evolutia acestora, impactul asupra veniturilor bugetului de stat dar si numeroase modalitati de calcul. Astfel, lucrarea de fata poate fi considerata ca reprezinta un real instrument de lucru atat pentru agentii economici, profesori cat si pentru studenti care doresc sa descopere mai indeaproape principiile si mecanismele fiscalitatii.