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)
|Contact details of provider:|| Postal: Str. A.I. Cuza nr. 13, Craiova|
Phone: 004 0251 411317
Fax: 004 0251 411317
Web page: http://feaa.ucv.ro/
More information through EDIRC
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.:
- Kohler, Wilhelm K., 2004. "Eastern Enlargement of the EU : A Comprehensive Welfare Assessment," HWWA Discussion Papers 260, Hamburg Institute of International Economics (HWWA).
- Gaëtan Nicodème, 2001.
"Computing effective corporate tax rates: comparisons and results,"
European Economy - Economic Papers
153, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Nicodeme, Gaetan, 2001. "Computing effective corporate tax rates: comparisons and results," MPRA Paper 3808, University Library of Munich, Germany.
- Kohler, Wilhelm, 2004. "Eastern enlargement of the EU: a comprehensive welfare assessment," Journal of Policy Modeling, Elsevier, vol. 26(7), pages 865-888, October.
When requesting a correction, please mention this item's handle: RePEc:aio:aucsse:v:2:y:2008:i:11:p:458-465. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Anca Bandoi)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.