Direct Taxation in Romania: an Empirical Analysis

Cristian Pana

No 12, Economics of Sustainable Development.The Economic Impact of Climate Change. - Working papers from Ecological University of Bucharest, Department of Economics

Abstract: There is a widespread agreement that fiscal policy can positively or negatively influence growth. Thus, taxes on income and profits in particular are those that can have the greatest effect, while consumption and property taxes have the lowest negative effects on growth. In the context of the financial and economic crisis, the EU Member States have adopted various measures in order to counter-balance the negative effects. Based on these considerations, the paper is analysing the evolution of overall tax rate and in particular of direct taxes in Romania in the European Union context.

Keywords: fiscal policy; taxation; direct taxes; tax rate (search for similar items in EconPapers)
JEL-codes: E62 H21 H24 H25 (search for similar items in EconPapers)
Pages: 9 pages
Date: 2015-11
New Economics Papers: this item is included in nep-mac and nep-pbe
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Published in Economics of Sustainable Development - Economics of Sustainable Development.The Economic Impact of Climate Change., ISBN: 978-606-652-100-0, June 2016, pages 113-121

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Persistent link: https://EconPapers.repec.org/RePEc:eub:wp2015:2015-12

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