The Fiscal Pressure in Romania in the Context of Economic Crisis
AbstractStarting from 2008 the effects of the economic crisis are being also felt in our country. Under these circumstances Romania had to take a series of fiscal measures which were aimed at reducing the budgetary deficit. These measures were aimed on the one hand to increase taxation, to reduce the tax evasion and to improve the revenue collection system and on the other hand to reduce budgetary expenditures. In this paper we propose an analysis of the tax burden in Romania regarding both the indirect taxation and the direct taxation.
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Bibliographic InfoArticle provided by Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest in its journal Knowledge Horizons - Economics.
Volume (Year): 5 (2013)
Issue (Month): 4 (December)
Value added tax; excise duties; personal income; corporate income; social contributions;
Find related papers by JEL classification:
- G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
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.:
- European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
- European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.
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