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The fiscal system in Romania vs the fiscal system in the European Union member states

Author

Listed:
  • Marilena CIOBĂNAŞU

    (“Titu Maiorescu” University Bucharest, Romania)

  • Georgiana Camelia CREȚAN

    (Bucharest University of Economic Studies, Romania)

  • Mirela Anca POSTOLE

    (“Titu Maiorescu” University Bucharest, Romania)

Abstract

Fiscal environment appears to be a factor of instability in the development of Romanian economy and that is because during the last ten years, it suffered the most important tax changes, either too quick or too slow. No matter the type, location and size of a business, the fiscal system represents a major factor in the investment decision. Thus, this paper aims to emphasize the differences between the Romanian fiscal system and those of the other states of the European Union, especially within the area of profit tax and VAT. The results show that consistent efforts were made to redesign the tax systems of the Member States in a way in which to put even more emphasis on creating new jobs and growth, but essentially, to ensure fairness.

Suggested Citation

  • Marilena CIOBĂNAŞU & Georgiana Camelia CREȚAN & Mirela Anca POSTOLE, 2015. "The fiscal system in Romania vs the fiscal system in the European Union member states," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(Special(I), pages 154-162.
    • Handle: RePEc:agr:journl:v:xxii:y:2015:i:special(ii):p:154-162
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