The sole taxation quota- a new stage in reforming the Romanian fiscal system

Carmen Ungureanu, Elena Padurean and Ionel Leonida
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Ionel Leonida: Romanian Academy

No 2009/73, Papers from Osterreichish-Rumanischer Akademischer Verein

Abstract: The matter of uniqueness progress for revenues’ taxation of physical entities represents a fiscal policy problem. Therefore, the theoretic implicit considerations, along with the explicit ones formulated in the government programme, must bear their analysis from the perspective of principles and functions of this government policy. In addition, an impact analysis is imposed whereas is known that fiscality has a substantial impact over the fiscal behavior of the taxpayers and real economy, meaning the economic sector. Under this circumstance, we try to make an analysis of the impact of the unification of physical entities incomes taxation rates from different perspectives of the economic process in Romania.

Keywords: taxation rates; fiscal policy (search for similar items in EconPapers)
JEL-codes: A10 (search for similar items in EconPapers)
Pages: 10 pages
Date: 2009-09-24, Revised 2009-05-09
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Working Paper: The sole taxation quota-a new stage in reforming the Romanian fiscal system (2010)
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Persistent link: https://EconPapers.repec.org/RePEc:ris:sphedp:2009_073

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