DYNAMIC AND STRUCTURAL EVOLUTION OF INCOME AND EXPENDITURE THROUGH THE PRISM OF MEASURES TAX POLICY

Abstract

The fiscal field is increasingly acquiring an interdisciplinary character in the specialized literature, the fiscal behavior displayed by the authorities combines economic, financial, social, political, etc. approaches and analyses. Research and results in the tax field demonstrate to us the importance and relevance of the topic of this article. Fiscal policy represents the set of measures aimed at organizing the economy under conditions of maximum efficiency. It plays an important role in the process of economic growth and welfare of the society. Considering the economic situation in Europe, but also in the world, we can say that the power of external forces that contribute to the economic growth of a country has decreased, so that budget expenditures, respectively their reduction, must be the main concern of a state. The purpose of the article is to substantiate the essence and significance of a state's expenditures and revenues as one of the factors ensuring economic growth and to identify the relationship between changes in state expenditures and revenues and the level of economic development. The main objective of the paper is to carry out an overall analysis of revenues and expenses over a period of 10 years, in order to create an image of the impact of fiscal policy on economic growth.

Keywords

• cheltuieli fiscale
• venituri fiscale
• creștere economică
• politică fiscală