The Fiscal Pressure Endured by Trading Companies

Constantin Cucoşel


In order to carry out the extremely complex and diverse tasks it has to perform, the state needs important financial resources it can obtain either from within the country, from its taxpayers, physical persons or legal entities, or from external sources when internal resources are insufficient.

The society cannot exist in the absence of the duties and taxes whose necessity is, on one hand stipulated by the Constitution, and on the other, proved by historical reality. It is only logical for these taxes to be imposed to the taxpayers. Fiscal pressure is a concept closely related to the notion of taxation and is often used to describe its level.


Keywords: taxes, fees, taxation, fiscal pressure, tax evasion

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International Journal of Human Resource Studies  ISSN 2162-3058


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