COMPARATIVE ANALYSIS OF THE TAXATION SYSTEM IN ROMANIA AND THE EUROPEAN UNION

Nicoleta Mihaila
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Nicoleta Mihaila: Centre for Financial and Monetary Research “Victor Slăvescu”, Romanian Academy

Studii Financiare (Financial Studies), 2011, vol. 15, issue 4, 126-136

Abstract: Fiscality is a historic result of the social, politic and economic environment in a particular state. At the same time, the state of development of a country depends largely on the history of the fiscal system in that country, of the way in which it is conceived and it works. The formation of the revenues to the budget must be done in agreement with the requirements of yield, efficacy and equity. The plurality of these objective and the political, economic and administrative constraints materialized in a gradual reform in Romania after the shift to market economy. Its enforcement didn't always have the expected results, the repeated legislative changes discouraging the investors and causing the difficult implementation of the fiscal legislation by the economic agents and by the fiscal authorities.

Keywords: fiscal revenues; taxation level in Romania; taxation level in EU countries; profit tax (search for similar items in EconPapers)
JEL-codes: E62 H22 H32 (search for similar items in EconPapers)
Date: 2011
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