Analysis of the Efficiency of Fiscal Revenue Collection in Romania in the Period 2016-2018

Mariana Luminița Coman (Linţă) () and Genifera Claudia Bănică ()
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Mariana Luminița Coman (Linţă): University of Craiova
Genifera Claudia Bănică: University of Craiova

Ovidius University Annals, Economic Sciences Series, 2020, vol. XX, issue 1, 883-892

Abstract: Collect the programmed government revenues decisively influences the quality and quantity of public goods and services available to a population. Romania and many countries failed to collect targeted revenue, therefore we consider that an evaluation of the factors which affect revenue collection efficiency is required in order to establish the most appropriate reform measures. Factors such as the personnel's capacity to collect revenue, technology, the tax audit and the laws enforcement effect influence the dimension of the government revenues. The paper aims to highlight the efficiency of fiscal revenue collection in Romania in the period 2016-2018, in the context of the numerous challenges that tax administration goes through, which were generated by the low share of the fiscal revenues in GDP and by the difference between the incomes resulted from the realized taxes and the potential ones.

Keywords: governmental revenue; tax collection; tax reform measures (search for similar items in EconPapers)
JEL-codes: H11 H21 H61 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xx:y:2020:i:1:p:883-892

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