The implications of the accession to the European Union upon taxation in Romania
European tax policy is very important for the member states, and the actions of each country may have an impact not only inside the country, but also within the adjacent countries. Therefore, together with the opening of negotiations to access to the European Union, the Romanian taxation system was submitted to some ample amendments, having as a purpose the accomplishment of the harmonization process of Romanian tax laws in force with the community one in the field. The paper aims to evaluate the implications of the access to the European Union upon the taxation system in Romania, the main target being to analyse the contribution of the taxation system to the building of budgetary revenues and pursuing the influences of the tax measures upon the evolution of public revenues during 2005-2007.
Volume (Year): 2 (2008)
Issue (Month): 36 (may)
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References listed on IDEAS
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.:
- Gaëtan Nicodème, 2001.
"Computing effective corporate tax rates: comparisons and results,"
European Economy - Economic Papers 2008 - 2015
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- Nicodeme, Gaetan, 2001. "Computing effective corporate tax rates: comparisons and results," MPRA Paper 3808, University Library of Munich, Germany.
- Kohler, Wilhelm K., 2004. "Eastern Enlargement of the EU : A Comprehensive Welfare Assessment," HWWA Discussion Papers 260, Hamburg Institute of International Economics (HWWA).
- Kohler, Wilhelm, 2004. "Eastern enlargement of the EU: a comprehensive welfare assessment," Journal of Policy Modeling, Elsevier, vol. 26(7), pages 865-888, October. Full references (including those not matched with items on IDEAS)
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