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Romania’s fiscal competitiveness in European context

Author

Listed:
  • Lazar Maria-Isadora
  • Grigore Victor

Abstract

Fiscal policy coordination has become a necessary aspect that should not affect the ability of each member state of providing a proper space for development. While tax harmonization regarding indirect taxation was achieved even from the beginnings of the European Union, in terms of direct taxation member states have much more freedom of decision, which leads to tax systems diversity and differences in competitiveness through the use of fiscal instruments.The objective of this paper is to outline the position of Romania within European contex in terms of fiscal competitiveness. Taking into consideration the recent reforms implemented by the European countries, we focused on the overall tax burden and on taxation of profits, considering also indirect taxes and social contributions paid by both employers and employees.

Suggested Citation

  • Lazar Maria-Isadora & Grigore Victor, 2015. "Romania’s fiscal competitiveness in European context," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 2.
    • Handle: RePEc:iem:imptrs:v:2:y:2015:id:2822000009326031
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    More about this item

    Keywords

    direct taxation; fiscal burden; competitiveness; indirect taxation; the European Union; fiscal policy; social contributions; European fiscal framework;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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