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Direct Taxation in Romania and European Union


  • Gabriela DOBROTA

    (Constantin Brancusi University, Faculty of Economics, Romania)


Taxation is a historical result of the social, political and economic environment in a state. At the same time, the development of a state depends a lot on the history of its own tax system, on the way it is conceived and operates. The establishment of budgetary incomes has to be made in accordance with the requirements related to yield, efficacy, equity. The plurality of these tasks as well as political, economical, administrative constraints have materialized in the application of a gradual reform in Romania after passing to market economy. Its application has not always had the foreseen effects, repeated legislative alterations leading to investors’ discouraging and to difficult enforcement of the legislation at the level of economic agents and fiscal bodies. The paper presents aspects of direct taxation on the economic environment from Romania as well as comparisons with the state of the European Union.

Suggested Citation

  • Gabriela DOBROTA, 2010. "Direct Taxation in Romania and European Union," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 21-30, November.
  • Handle: RePEc:cbu:jrnlec:y:2010:v:3:p:21-30

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