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Sustainability Of Tax System In Romania

Author

Listed:
  • Ana Patricia HOMORODEAN (CSATLOS)

    (Romanian Academy/West University of Timisoara)

  • Roxana Mihaela SIRBU (OARZA)

    (Romanian Academy/ Politehnica University of Timisoara)

  • Cristian MOCAN

    (Romanian Academy/West University of Timisoara)

Abstract

In the context of globalization, sustainable development is the key to the development of contemporary society and future generations. Sustainability has become a key point for the debates in the political, economic, and academic environment. Therefore, today wehave reached the point when we speak of a country or company sustainability, of environmentalor agricultural sustainability, while speaking,at the same time, of fiscal policy sustainability. The purpose of this paper is to analyze the Romanian fiscal policy sustainability in terms of tax revenues. The methodology used in this research is bibliographical analysis of specialist literature and statistical analysis of data. Bibliographical analysis was used to define operating concepts: fiscal sustainability and tax revenues. Statistical analysis was used to analyze the evolution of tax revenues in Romania between2005and2013, as well as the share of tax revenues in the general consolidated budget of Romania. Statistical data were processed using Microsoft Excel and presented as evolution diagrams. The novelty and originality of the present work consist in the bibliographical study on Romanian fiscal policy sustainability, the statistical study on the evolution of tax revenues in Romania between 2005and2013, and the analysisof fiscal policy sustainability in Romania in terms of tax revenues.

Suggested Citation

  • Ana Patricia HOMORODEAN (CSATLOS) & Roxana Mihaela SIRBU (OARZA) & Cristian MOCAN, 2014. "Sustainability Of Tax System In Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 327-332, November.
    • Handle: RePEc:cmj:seapas:y:2014:i:5:p:327-332
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    References listed on IDEAS

    as
    1. Barry Anderson & James Sheppard, 2010. "Fiscal futures, institutional budget reforms, and their effects: What can be learned?," OECD Journal on Budgeting, OECD Publishing, vol. 9(3), pages 7-117.
    2. Albu, Lucian Liviu, 2002. "Sustainability Function," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(2), pages 5-14, June.
    3. World Commission on Environment and Development,, 1987. "Our Common Future," OUP Catalogue, Oxford University Press, number 9780192820808.
    4. Elena Pelinescu & Marioara Iordan & Mihaela-Nona Chilian, 2012. "Competitiveness Of The Romanian Economy From European Perspective," New Trends in Modelling and Economic Forecast (MEF 2011), ROMANIAN ACADEMY – INSTITUTE FOR ECONOMIC FORECASTING;"Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences, vol. 1(1), pages 86-104, January.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Mura Petru-Ovidiu, 2015. "Public Finance Sustainability In Romania. Recent Developments," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 757-769, July.

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    More about this item

    Keywords

    Fiscal Policy; Sustainability; Tax Revenues;
    All these keywords.

    JEL classification:

    • C10 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - General
    • C80 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - General
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General

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