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- W2413213477 abstract "Abstract Even if fiscal phenomenon is mainly public content, it directly influences besides the public and private sector. Module generates the settlement and collection of taxes from taxpayers targeted specific reactions, either undertakings or individuals. The purpose of this paper is to unravel the influence of taxation on taxpayers and tax effects on the economy arising from the phenomenon in general and individuals in their capacity as taxpayers. How fiscal phenomenon has a wide coverage and its influences are varied and can identified in the smallest details of the individual in social life and as a taxpayer, the actual consumer, employee or investor, the pensioner or person without income. Fiscal phenomenon by combining reaction generates around individuals targeted a real fiscal sociology. And eventually to its discerning influence seems to be or remain difficult fiscal policies only official and scientific approaches to the description or domain-specific measures proposed. Tax procedures in their complexity and conditioning current also generates related behavioral another of the taxpayer in relation to the tax authorities, other public bodies and their relations with other taxpayers. Not only techniques or can be aligned and continuous modernization but fiscal vocabulary developed by taking the connotation of words with specific technical field. Continuous adjustments of fiscal procedures, specific vocabulary are as complicated pea tat unimportant in front of the tax burden borne by taxpayers. Taxpayer's tax effort is what counts the most sensitive indicator reactions taxpayers. The effect is quantified in different ways phenomenon but the most important way to evaluate the results at the budget, I think is the quantification of tax revenues in absolute terms and relative indicator secondly on the tax burden and the level of taxation." @default.
- W2413213477 created "2016-06-24" @default.
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- W2413213477 date "2015-01-01" @default.
- W2413213477 modified "2023-09-26" @default.
- W2413213477 title "Taxation: Effects and Influences" @default.
- W2413213477 doi "https://doi.org/10.1016/s2212-5671(15)01488-4" @default.
- W2413213477 hasPublicationYear "2015" @default.
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