ROMANIA AND THE FISCAL HARMONIZATION IN THE EU - The Case of Indirect Taxes -

Anton Comănescu
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Anton Comănescu: National Bank of Romania

Theoretical and Applied Economics, 2007, vol. 11(516)(supplement)(vol2), issue 11(516)(supplement)(vol2), 151-156

Abstract: In the filed of harmonization of indirect taxes, one can notice a certain regional trend in Central and Eastern Europe, where fiscal authorities are engaged in an ample reform process, partially induced by the need of convergence with the internal market and by the systemic evolutions of the respective national economies. Therefore, in all the central and eastern European accession countries, the VAT and excise duties legislation has been reformed or amended. In many of these cases, the pressure in the direction of reforms came from the business environment, strongly interested in the simplification and modernization of legislation, despite a certain resistance on the side of fiscal authorities. Even with the intensification of the reform process imposed by the EU accession, the fiscal authorities display certain inertia in the sense of lack of adaptation to the EU legislative environment. For example one can notice a significant degree of ignorance regarding the decisions of the European Court of Justice(1). Key Words: fiscal harmonization; indirect taxes; jurisprudence; fiscal policy.

Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:11(516)(supplement)(vol2):y:2007:i:11(516)(supplement)(vol2):p:151-156

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