Evolution of Fiscal Pressure in Romania Compared to other European Union Member States
Mihaela Ioana Iacob and
Vanina Adoriana Boglea ()
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Vanina Adoriana Boglea: Universitatea „Aurel Vlaicu” din Arad
Ovidius University Annals, Economic Sciences Series, 2010, vol. X, issue 1, 1637-1640
Abstract:
This article analysis the concept of fiscal pressure and fiscal optimum. A comparative study of the fiscal pressure between Romania and the other EU member states has also been made. The academic literature analyzes the specific problem of the fiscal pressure from all points of view and the problem which pressed upon the theoreticians and also the practitioners of the last decades remains the fiscal optimum. The difficulty in resolving the problem consists in opposite interests: on one hand, the government is willing to acquire the highest level due to the ascendant tendency of public expenses; on the other hand, the tax payers long for a much reduced level in order to dispose of more financial funds.
Keywords: fiscal presure; European Union; taxation (search for similar items in EconPapers)
JEL-codes: E62 O23 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:10:y:2010:i:1:p:1637-1640
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