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Problema impozitarii in contextul integrarii europene

Cristina Covaci
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Cristina Covaci: Academia de Studii Economice Bucuresti

Theoretical and Applied Economics, 2006, vol. 4(499)(supplement), issue 4(499)(supplement), 515-530

Abstract: This paper attempt to be a notification on taxation issue, right now, when our country is making the last arrangements for European Union integration, bringing in foreground maximum concern aspects about the moment of introducing tax flat. What was the reaction of Romanian economy with the tax cut from 25% to 16%? Using analyse instruments, the Laffer Curve theory and basic economic principles, I will synthesize aspects about the impact of this decision on Romanian economy. The goal of analysis is not only an applicable one, but it is a personal angle about what should play a prominent part of our concernings: preparing to cope the wave of integration.

Keywords: integration, tax flat; European Union; Laffer curve; inflation; convergence; social cohesion; budgetary deficit; absorbsion capacity; exoneration clauses. (search for similar items in EconPapers)
Date: 2006
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