ROMANIA’S TAX SYSTEM: GOING BACKWARDS OR MOVING FORWARD?

Liviana Andreea Niminet; Iulia Andreea Bucur

doi:10.29358/sceco.v0i27.412

ROMANIA’S TAX SYSTEM: GOING BACKWARDS OR MOVING FORWARD?

Authors

Liviana Andreea Niminet Vasile Alecsandri University of Bacau
Iulia Andreea Bucur Universitatea Vasile Alecsandri din Bacau

DOI:

https://doi.org/10.29358/sceco.v0i27.412

Keywords:

Tax system, European Union, Romania, contributions, regulation

Abstract

Having a tremendous importance for the modern state, tax system objectives, regulations and collection is a precise barometer for state’s economic development and for its trajectory, as well as for more subtle aspects such as political efficiency and common weal. As we can easily understand it is essential that we know and comprehend the means and the endings of tax system in a dynamical sequence that means always looking at where it came from and , in the same time, where it is going to. It is for these reasons that we proposed a time evolution analyze for the Romanian tax system, highlighting its main components such as: personal income tax, corporate income tax, value added tax, social contributions, excise duty and the changes they have been through in the past years focusing on the current “fiscal revolution” and the alterations produced of Romania’s tax system seen as a part of the European tax system.

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Published

31.07.2018

Issue

No. 27 (2018)

Section

Articles

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How to Cite

Niminet, L. A., & Bucur, I. A. (2018). ROMANIA’S TAX SYSTEM: GOING BACKWARDS OR MOVING FORWARD?. Studies and Scientific Researches. Economics Edition, 27. https://doi.org/10.29358/sceco.v0i27.412