The implications of the accession to the European Union upon taxation in Romania
AbstractEuropean 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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Bibliographic InfoArticle 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)
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
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3808, University Library of Munich, Germany.
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- repec:fth:eeccco:153 is not listed on IDEAS
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