The fiscal system in Romania vs the fiscal system in the European Union member states

Marilena Ciobănaşu, Georgiana Camelia Crețan and Mirela Anca Postole
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Marilena Ciobănaşu: “Titu Maiorescu” University Bucharest, Romania
Georgiana Camelia Crețan: Bucharest University of Economic Studies, Romania
Mirela Anca Postole: “Titu Maiorescu” University Bucharest, Romania

Theoretical and Applied Economics, 2015, vol. XXII, issue Special(II), 154-162

Abstract: Fiscal environment appears to be a factor of instability in the development of Romanian economy and that is because during the last ten years, it suffered the most important tax changes, either too quick or too slow. No matter the type, location and size of a business, the fiscal system represents a major factor in the investment decision. Thus, this paper aims to emphasize the differences between the Romanian fiscal system and those of the other states of the European Union, especially within the area of profit tax and VAT. The results show that consistent efforts were made to redesign the tax systems of the Member States in a way in which to put even more emphasis on creating new jobs and growth, but essentially, to ensure fairness.

Keywords: fiscal system; taxes; contributions; competitiveness; strategy. (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:xxii:y:2015:i:special(ii):p:154-162

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