The current problems of the labor market, evidenced by decrease the number of contributors in relation to the number of pensioners, is manifested throughout the world and it is increasing from year to year. The origin of this imbalance is increasing the aging phenomenon that occurs at the...

In the specialized literature it is reviewed the taxation from all points of view and the question raised by the last decade analysts is: what is the optimum level of taxation? The difficulty in answering to this question stands in the opposite interests: State wants a high level of taxation due...