The Role And Importance Of Accessibility In Constitution Of State Budget Revenue In Romania And In The Other Member States Of The European Union

The work is topical even though there have been many concerns over the time of the importance of revenues collected from excises at the level of the state budget in Romania and in other EU Member States. Due to the complex nature of the revenue generation to the state budget, the attempt to find the best modality of realizing the revenues to the state budget has not yet come to a solution. Regarding the objective of the paper, it is the exposition of the excise duty role in the constitution of the state budget revenues for the period 2010-2016 for Romania and for the period 2010-2015 for the European Union. The results of the excise tax analysis in establishing the state budget revenues in Romania for the period 2010-2016 indicate that although in absolute terms the revenues realized to the state budget from excises increased by ROL 9,343.9 million, however, the influence generated in the gross domestic product If the level of excise duties in GDP was 317% at the level of 2016, this share was 3.37%. At European Union level, the share of excise tax in the average tax revenue is low (1.1%), but as it results from the content of the work in 2015 in Estonia there was a 13.2% level of the excise tax rate in the tax revenues, Well above the EU average, followed by Luxembourg (6.8%) and Ireland (6.2%).