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Efficiency Of Fiscal Revenue Collection In Romania In The Period 2010-2019

Author

Listed:
  • COMAN (LINTA) Mariana Luminita

    (University of Craiova)

  • BANICA Genifera Claudia

    (University of Craiova)

Abstract

In this article we aim to present the importance of fiscal revenues in the economy of a country, to elaborate an analysis of the performance of tax revenue collection in Romania in 2010-2019, identifying the factors that led to low fiscal revenue collection and the actions necessary in order to lead to increasing the collection of fiscal revenues. We expect to see a decrease in the fiscal revenue collection due to the inefficient administration, excessive bureaucracy and high tax evasion.

Suggested Citation

  • COMAN (LINTA) Mariana Luminita & BANICA Genifera Claudia, 2021. "Efficiency Of Fiscal Revenue Collection In Romania In The Period 2010-2019," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 73(Special), pages 49-63, December.
    • Handle: RePEc:blg:reveco:v:73:y:2021:i:special:p:49-63
    as

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    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/73S04coman&banica.pdf
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    References listed on IDEAS

    as
    1. Maria Katharaki & Marios Tsakas, 2010. "Assessing the efficiency and managing the performance of Greek tax offices," Journal of Advances in Management Research, Emerald Group Publishing Limited, vol. 7(1), pages 58-75, May.
    2. Tanzi, Vito & Zee, Howell H., 2000. "Tax Policy for Emerging Markets: Developing Countries," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(2), pages 299-322, June.
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    More about this item

    Keywords

    efficiency; revenue collection; tax revenue;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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