Proceedings of the International Conference Digital Age: Traditions, Modernity and Innovations (ICDATMI 2020)

The Concept of Taxation and Its Role in an Economic Society Within the Context of Globalization

Authors
Constantin LUPU, Nicu ȘARGU
Corresponding Author
Constantin LUPU
Available Online 15 December 2020.
DOI
10.2991/assehr.k.201212.005How to use a DOI?
Keywords
taxation, fiscal policy, principles of taxation, taxes, public finances
Abstract

The paper is a systemic approach to the concept of taxation and its functionality in the context of the contemporary economy. The authors managed to present a new vision on the compatibility of taxation principles and policies in this field. The presentation of the tax system in a new approach is current and obvious for international practices in the field. The combination of theories and practices of co-authors from various countries and areas of activity was the basis for establishing the theoretical foundations of the notion of taxation but also the elements of functionality of the tax system illustrated in the figures presented in this study. The approach of the systemic principle in the contemporary economy is an indispensable element of all economic fields, and the presentation of this concept and the shaping of research under the systemic approach is a new idea for taxation. Ensuring the functionality of the contemporary mechanism of functioning of the taxation of a state under a systemic approach is its efficient functioning and creating the optimal conditions for taxpayers and streamlining the monitoring of their fiscal responsibilities.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Conference Digital Age: Traditions, Modernity and Innovations (ICDATMI 2020)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
15 December 2020
ISBN
978-94-6239-298-4
ISSN
2352-5398
DOI
10.2991/assehr.k.201212.005How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Constantin LUPU
AU  - Nicu ȘARGU
PY  - 2020
DA  - 2020/12/15
TI  - The Concept of Taxation and Its Role in an Economic Society Within the Context of Globalization
BT  - Proceedings of the International Conference Digital Age: Traditions, Modernity and Innovations (ICDATMI 2020)
PB  - Atlantis Press
SP  - 17
EP  - 20
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.201212.005
DO  - 10.2991/assehr.k.201212.005
ID  - LUPU2020
ER  -