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Vulnerabilities Of The European Versus Romanian Tax System

Author

Listed:
  • Rodica Gherghina

    (Bucharest University of Economic Studies)

  • Georgiana Camelia Creţan

    (Bucharest University of Economic Studies)

Abstract

The scientific approach of the authors aims at identifying the vulnerabilities of the European versus the Romanian tax system. Large differences in taxation across countries are explained, through different levels of economic development and policies promoted by public authorities. Taxation rate depends on the economic development potential of the states and on the financial effort requested by achieving economic and social objectives that find their refinancing consolidated in the budget. If practiced tax exceeds a taxpayer's ability to pay whether we talk about individuals or businesses, this will result in adverse effects and negatively influence the economic growth rate.

Suggested Citation

  • Rodica Gherghina & Georgiana Camelia Creţan, 2013. "Vulnerabilities Of The European Versus Romanian Tax System," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(Special I), pages 240-249, March.
    • Handle: RePEc:agr:journl:v:xx:y:2013:i:special-i:p:240-249
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    Citations

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    Cited by:

    1. Ramona Iulia (Dieaconescu) Țarțavulea, 2014. "Implementation of corporate governance principles in Romania," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 17(54), pages 141-156, December.
    2. Octavian-Dragomir Jora & Alexandru Pătruți & Mihaela Iacob & Delia-Raluca Șancariuc, 2020. "“Squaring the Circle”—The Disregarded Institutional Theory and the Distorted Practice of Packaging Waste Recycling in Romania," Sustainability, MDPI, vol. 12(22), pages 1-22, November.

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