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The implications of the accession to the European Union upon taxation in Romania

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Author Info
Marcel DRACEA (University of Craiova)
Abstract

European tax policy is very important for the member states, and the actions of each country may have an impact not only inside the country, but also within the adjacent countries. Therefore, together with the opening of negotiations to access to the European Union, the Romanian taxation system was submitted to some ample amendments, having as a purpose the accomplishment of the harmonization process of Romanian tax laws in force with the community one in the field. The paper aims to evaluate the implications of the access to the European Union upon the taxation system in Romania, the main target being to analyse the contribution of the taxation system to the building of budgetary revenues and pursuing the influences of the tax measures upon the evolution of public revenues during 2005-2007.

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File URL: http://feaa.ucv.ro/AUCSSE/0036v2-001.pdf
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Publisher Info
Article provided by University of Craiova, Faculty of Economics and Business Administration in its journal Annals of Computational Economics.

Volume (Year): 2 (2008)
Issue (Month): 36 (may)
Pages: 458-465
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Handle: RePEc:aio:aucsse:v:2:y:2008:i:11:p:458-465

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Related research
Keywords: tax policy; acquis communautaire; tax revenues.;

Find related papers by JEL classification:
H00 - Public Economics - - General - - - General
H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
E00 - Macroeconomics and Monetary Economics - - General - - - General
E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. Kohler, Wilhelm, 2004. "Eastern Enlargement of the EU: A Comprehensive Welfare Assessment," Discussion Paper Series 26377, Hamburg Institute of International Economics. [Downloadable!]
  2. Nicodeme, G., 2001. "Computing Effective Corporate Tax Rates: Comparisons and Results," European Economy - Economic Papers 153, Commission of the EC, Directorate-General for Economic and Financial Affairs (DG ECFIN).
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  3. Kohler, Wilhelm, 2004. "Eastern enlargement of the EU: a comprehensive welfare assessment," Journal of Policy Modeling, Elsevier, vol. 26(7), pages 865-888, October. [Downloadable!] (restricted)
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This page was last updated on 2009-11-22.


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