Causes of Fiscality Generating Economic and Social Effects in Romania

I think I am in the same line with the majority of finance and especially tax specialists in arguing that taxation is an economic and social phenomenon, i.e. a chain of actions and deeds which take place in time and space. The main argument in considering taxation in a broader sense, as an economic and social phenomenon, is that taxation should ensure the achievement of the economic and social objectives of the state. This phenomenon is caused by a complex of factors that are general and perpetual and whose actions breed measurable consequences. Like any economic and social phenomenon, taxation is characterized by generating causes, specific to the time and space framework of the event, vectors of influence of the intensity of the action (accelerators or reducers) and noticeable results (effects) on the surface of the economic reality. The economic and social causes of the phenomenon of taxation are not usually measurable given the continuous interaction of the vectors of influence, but the effects are real, reliable and quantifiable. Therefore, it is necessary to undertake in-depth studies in order to understand the lesser known side of the elements that trigger the emergence and development of the economic and social phenomena.