Fiscality and taxes, among their role as main source of public incomes, were sometimes invoked as cause in releasingthe economic crisis, other times as effect in their quality as object of going out from crisis.fiscal science, fiscal equity, fiscal politics

Morar Ioan Dan

English

Research Papers in Economics

278 
 
TAXES IN FRONT OF THE ECONOMIC DECLINE 
 
Morar Ioan Dan  
Universitatea din Oradea 
 
Fiscality and taxes, among their role as main source of public incomes, were sometimes invoked as cause 
in releasingthe economic crisis, other times as effect in their quality as object of going out from crisis. 
 
Keywords: fiscal science, fiscal equity,  fiscal politics. 
 
Fiscal issue is large and complicated in the same time.Along the time it was searched and studied 
by the specialists and by economic schools which conceived the object of what we call today the 
fiscal science , as part of financial and economic sciences in their totality. 
The evolution of fiscal science followed the evolution of society and of economic sciences , 
being marked in time by different political and economic trends. Influences from the political, 
economic and social environment in general, as well as military syncopes, different pandemies 
that decimated the population and not lastly the economic crisis put their stamp on the economies 
of different countries, states and other social- economic entities. 
Periods that follow after the economic crisis are periods of relaying the economic thinking, of 
adaptation  at  new social-  economic  and  political  conditions,  because economic  syncopes  are 
followed by changes in political spectrum. 
Fiscality and taxes, among their role as main source of public incomes, were sometimes invoked 
as cause in releasingthe economic crisis, other times as effect in their quality as object of going 
out from crisis.Either being considered cause or result of some bad measures for state or for 
payers, it is obvious that taxes always were reason of adaptation, of correction or even were 
invoked as representative ways of going out from crisis, anticyclic instruments of reclamation of 
public economy and others of the same kind. 
After all, taxes represent a social raport that generate many connections between payers and 
between them and state. When public interest is not counterput to the private one, tax reflects a 
good part of its content and payers accept it without too much enthusiasm , but also without 
adverse reactions. 
      The relation between public authority and payer is administrated depending on fiscal politics 
and procedures, such as if these are accepted by the society and by payers as individs, members 
of  the society,  then  public  interest  combines  with  the  private  one.  Public  interest  is  not the 
interest of an abstract entity, this interest is composed from the citizens' interest in their quality of 
individs, sometimes legally associated for some reasons , other times in their quality of payers. 
Modern fiscal science studies the modalities of combination between individual interest and the 
general public one . 
'' The general interest includes, in an economy based on liberty of initiative, all the problems that 
cannot be assumed by industries and individs.These are free actors who defend their selfish 
interest and are totally uncapable to defend the public ones.'' 1 
Fiscal science is an economic science with deep social , national and psichological roots in the 
same time. Tax can be a perfectioning instrument of the public interest if it respects the rules of 
democracy and economy in the context in which quantity and rapidity of informations amplify 
the role and the place of tax as economic and political decision of our contemporary society. 
 
1,Constantin. I. Tulai - Public finances and fiscality , Science Book House , Cluj -Napoca , 2005 
In periods of crisis tax must be handled with more attention, the legislator and the members of 
fiscal system will have a rational attitude toward the payers. 279 
 
Repeated relayings of taxes and changes of fiscal technique , sometimes for coercitive reasons 
release controverse reactions of the constraint ones. 
The stability of taxes , fiscal equity, taxes' neutrality and the lack of arbitrary represent not only 
principles of imposing but also aims to be touched in contemporary fiscal politics. 
Fiscal law has to be just the way of laying the tax and less an occasion of affirmation of the 
coercitive practices in domain.If tax can be correctly applied only with the help of an oppressing 
fiscal control, then it was badly conceived. 
These variables of fiscal politics , together with social variables, in periods of economic crisis get 
a bigger  importance. 
When  a  tax  is  established,  it  must  be  well  known  all  the  changes  that    takes  on  economic 
equilibrium in general and on microeconomic and economic equilibrium of family and individ. 
In conditions of economic crisis, when sales decline and cashing to public budgets are reduced 
and thus the executive has to find other sources of public incomes in order to mantain the public 
sector and eventually '' to heat '' the economy. This problem , as simple as it seems, in fact is a 
complicated  one  ,  because  if  they  appeals  to  new  taxes  or  increase  the  existent  ones  ,  real 
economy will suffer and individs will stand their quality  of payers, suplimentary fiscal charge, 
fact which will deepen more the situation of crisis. 
Another option for the executive is to appeal to extern public credit in order not to tax its own 
society and economy from potential intern resources. 
It is known that manifestation of crisis are diverse and its causes are also multiple and some of 
them  mayby  unknown.  My  aim  in  this study  is  not  to  unravel the causes and  effects  of  an 
economic crisis , but only the role of taxes in front of such a situation. 
Tax being both the main way of attracting the incomes to public budget and a way of intervention 
of  state  in  economy,  influences  on  them  can  produce  perturbations  on  fiscal  mechanism' 
functionality and on payers' behaviour , beside the risk of reducing their efficiency. 
If tax is defalcated from its natural content and it is used only as influencial instrument , then the 
economic and social distorsions will grow. 
Taxes' stability and resilience are features , principles that cannot be given up at, especially in 
conditions of economic crisis. 
To denaturate the objective content of tax, to give up at the imposing principles in the favour of 
some rapid aims means to give up at the objective scientific approach. 
Objective  truths  must  be  searched  by  people  and  moreover  in  economy  and  fiscality.  The 
philosopher D.D. Rosca in his book '' Philosophical studies and essays'' points out the role of the 
objective in this way - ''the function that real intelligence has to accomplish in general economy 
of spiritual life of civilised man, is searching the objective truths , namely truths confirmed by 
practice and thruts that impose themselves through internal compulsion of all good-will spirits.'' 2 
To disemble in fiscal politics means to violate the economic and social stability of a state, means 
to apply new ideologies , unverified by practice, with unhappy results in the society' welfare. 
The scientific, objective, abstract approach in economy as well as in other domains of social life 
does not let place for disembles. To accept general ideas, sometimes imposed, other times from 
ignorance, worse from dishonesty represent the sign of degradation for individ and devastating 
for society. 
 
2.D.D.Rosca - Philophical studies and essays , Scientific Publishing House , Bucharest , 1970, 
pag.160 
Not  to  respect  the  economic  regularities,  recognised  and  verified  by  life,  means  to  create 
economic and social paradoxes, to create economic and social crisis.In economic reality these are  
recognised after the existence and proportion of financial blockings. 
The  economic  science  puts  at  the  base  of    scientific  approach  the  economic  regularities  , 
depending on which, in time , were elaborated different economic theories; optim equilibrium , 280 
 
right repartition of taxes and others.Economic practice was depossessed sometimes by theories 
verified by economic life, depending on ideologies practiced by political powers and depending 
on the measures sometimes uncontrolled, taken by the big finance - big banking institutions - of 
the world, with consequences on economic stability. 
If economic science does not go away from the abstract approach and from objective economic 
regularities,  then  neither  the  economic  practice  ,  real  economy  does  not  detach  itself  from 
objectivity and reality, do not appear economic paradoxes and financial blockings, do not appear 
economic crisis. 
The ideological vehaviour does not detach from the exercise of economic approach not even in 
the periods of economic decline, thus being seen the psicho-behaviour component of individs and 
of  decisional  system  in  economy  and  society.  Not  respecting  the  economic  regularities  and 
morality  in  society  maybe  would  exclude  the  psicho-component  influences  in  periods  of 
economic decline. 
 
Bibliography: 
1.Roşca D.D., Studii şi eseuri filosofice, Ştiin ifică, Bucharest, 1970. 
2.Văcărel I., Politici economice şi financiare de ieri şi de azi, Economică, Bucharest, 1996. 
3.Constantin I.Tulai , Finantele publice si fiscalitatea, Casa  Cartii de Stiinta Cluj Napoca, 2005 
4. Ioan Dan Morar, Sistemul fiscal romanesc.Traditie si capacitate de adaptare,Editura 
Dacia, Cluj Napoca,2000; 

Finantele publice si fiscalitatea, Casa Cartii de Stiinta Cluj Napoca,

Politici economice şi financiare de ieri şi de azi,

Sistemul fiscal romanesc.Traditie si capacitate de adaptare,Editura Dacia,

Studii şi eseuri filosofice, Ştiin ifică,

TAXES IN FRONT OF THE ECONOMIC DECLINE

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TAXES IN FRONT OF THE ECONOMIC DECLINE

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