ABORDĂRI CONCEPTUALE ALE IMPUNERII VENITURILOR ŞI CAPITALURILOR DIN ACTIVITATEA ECONOMICĂ INTERNAŢIONALĂ

Rodica HÎNCU, Diana CRICLIVAIA Catedra Finanţe şi Bănci

Abstract

Double taxation is an everlasting international problem that causes fiscal pressure growth and occurrence of tax evasion, slows down economic activities, reduces investment attractiveness and, as a result, reduces to minimum budgetary financial resources drawn from economic entities. An important role in this article belongs to the research of causes of occurrence of double taxation in the international taxation practice.