SOME DIRECTIONS OF ADAPTING THE TAXATION TO FAVOR THE STABILITY AND COMPETITIVENESS OF THE ROMANIAN COMPANIES

Nicoleta Mihaila ()
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Nicoleta Mihaila: Centre of Financial and Monetary Research “ Victor Slavescu”, Romania

Contemporary Economy Journal, 2020, vol. 5, issue 3, 115-123

Abstract: This paper proposes several directions for adapting taxation to promote the stability and competitiveness of Romanian companies, directions that have as a starting point the current situation in Romania, from a fiscal perspective. These directions include: increasing tax revenues to the state budget (in this context we present comparative aspects on the situation of tax revenues in Romania and the EU), increasing the level of collection, stimulating investment in research and development through fiscal facilities, increasing tax compliance, fiscal predictability. In this regard, we used data provided by World Bank reports, the Fiscal Council as well as the report prepared by the World Bank and PwC, Doing Business.

Keywords: taxes; tax revenues; tax complience; shadow economy (search for similar items in EconPapers)
JEL-codes: H25 H32 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:brc:brccej:v:5:y:2020:i:3:p:115-123

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