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Taxation in Romania - News and Perspectives

Author

Listed:
  • DOBROTA GABRIELA

    (Constantin Brancusi University, Faculty of Economics, Romania)

  • CHIRCULESCU MARIA FELICIA

    (Constantin Brancusi University, Faculty of Economics, Romania)

Abstract

The constant motion in which the economic environment is found, the financial implications of the economic crisis on it, the need to correlate the existing legislative provisions in functional structures, the increasing need of the state for financial resources are just a few factors that require a permanent adaptation of the tax system in our country. The reform started in the transition to a market economy and continued in the various steps taken in the long and difficult road to economic development. In this paper are presented the fundamental aspects of the tax system in Romania as well as the measures necessary to ensure a correlation between the fiscal and economic objectives.

Suggested Citation

  • Dobrota Gabriela & Chirculescu Maria Felicia, 2011. "Taxation in Romania - News and Perspectives," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 77-85, May.
  • Handle: RePEc:cbu:jrnlec:y:2011:v:2:p:77-85
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    References listed on IDEAS

    as
    1. Ioan Talpos & Bogdan Dima & Mihai Ioan Mutascu & Cosmin Eugen Enache, 2008. "Tax Politcy and Social Output: The UE Case," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 8(8(525)), pages 09-30, August.
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    Keywords

    tax system; tax reform; direct taxes; indirect taxes;

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