ANALYSIS OF THE FISCAL POLICY IN ROMANIA IN THE CONTEXT OF THE REFORM OF THE FISCAL OBLIGATIONS

Paul Cosmin Alin Enachescu ()
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Paul Cosmin Alin Enachescu: University of Craiova, Romania

Management Strategies Journal, 2021, vol. 51, issue 1, 61-68

Abstract: In the sense of achieving the objectives of the fiscal system, if a concentration of conceptual delimitations is used, we can analyze how the fiscal policy incorporates the set of methods and techniques for determining and collecting taxex, fees and contributions. Practically, the paper aims to update the state of knowledge of the subject and to highlight the role and objectives of fiscal policy promoted by public decision makers in the period 2015-2020 and the influences that these strategies have had at the macroeconomic level. In the absence of an integrated database could detect the efficiency of the fiscal policy in Romania, this study implies the comprehensive analysis of the fiscal revenues from the analyzed period, in the context of the implementation of the reform of the fiscal obligations.

Keywords: fiscal system; economic policy; fiscal policy; tax revenues (search for similar items in EconPapers)
JEL-codes: E62 E63 H8 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:51:y:2021:i:1:p:61-68

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