IDEAS home Printed from https://ideas.repec.org/a/cbu/jrnlec/y2023v4p138-142.html
   My bibliography  Save this article

Comparative Aspects Of The Fiscal Administration In Romania Compared To Bulgaria, Poland And Hungary

Author

Listed:
  • CHIRCULESCU MARIA FELICIA

    (UNIVERSITY CONSTANTIN BRANCUSI TARGU JIU)

Abstract

The role of the tax authorities is to collect sufficient revenue to cover expenditure and to ensure that all taxpayers contribute to the government's funds in accordance with the provisions of the Tax Code. The aim of this paper is oriented towards a comprehensive and comparative assessment of the tax administration in Romania and that of Bulgaria, Poland and Hungary, as well as the positioning of Romania within the European Union in terms of the effects of tax policies. The present analysis is largely based on statistical data made public by eurostate.com. Regarding our country, in the medium and long term, a greater fiscal/budgetary adjustment is needed to ensure fiscal/budgetary sustainability and to face new challenges. It is clear that a large share of this large adjustment must come through measures that generate tax and budget revenue growth, with budget expenditure on an upward trend.

Suggested Citation

  • Chirculescu Maria Felicia, 2023. "Comparative Aspects Of The Fiscal Administration In Romania Compared To Bulgaria, Poland And Hungary," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 138-142, August.
    • Handle: RePEc:cbu:jrnlec:y:2023:v:4:p:138-142
    as

    Download full text from publisher

    File URL: https://www.utgjiu.ro/revista/ec/pdf/2023-04/16_chirculescu.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cbu:jrnlec:y:2023:v:4:p:138-142. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ecobici Nicolae (email available below). General contact details of provider: https://edirc.repec.org/data/fetgjro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.