Public Policies on Taxation – Romania’s and Germany’s Case

Olivia Florentina, BĂLU Zvetlana GOMBOS, Victor DUMITRACHE, Evelina Petronela BĂLU and Ghenadie CIOBANU

Abstract:

In the present paper we present for the definitions of public policy and taxation, some key concepts, their typologies and their characteristics. Afterwards we analyzed the taxation and public policies on taxation by making a comparison between Romania and Germany. The main idea in the analysis of the two countries relates to the main taxes they are taxing and at the same time the related values, and this concept represent the core of this paper.