Fiscal Amendments Required by Romania's Accession to the European Union

Lucia Paliu-Popa and Ionela-Claudia Godeanu
Authors registered in the RePEc Author Service: Lucia Popa Paliu

MPRA Paper from University Library of Munich, Germany

Abstract: On the background of creation of a unitary fiscal system at the European Union's level, the legislative framework in Romania on the financial-fiscal field underwent a series of amendments with a view to achieve the objectives related to the extension of the taxation basis, to taking over the directives in the field from the European Union's legislation and to improvement and simplification of the regulatory environment. Next we shall try to summarize the main legislative amendments, by type of tax and fee entered into force after 1 January 2007 that directly affect both the business environment in Romania and every single citizen.

Keywords: amendments; accession; European Union; fee; tax; Member State; intra-Community acquisition; intra-Community delivery (search for similar items in EconPapers)
JEL-codes: E62 H3 O23 (search for similar items in EconPapers)
Date: 2007-10-04
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:12187

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