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Comparative Study on the Fiscal System in Romania and Other Member States of the European Union

Author

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  • Ciobanasu Marilena

    (Titu Maiorescu University Bucharest, Romania)

  • Gherghina Rodica

    (Bucharest University of Economic Studies, Romania)

  • Postole Mirela Anca

    (Titu Maiorescu University Bucharest, Romania)

Abstract

The scientific endeavor of the authors considers the development of a comparative study on the fiscal system in Romania and other EU member states. The fiscal system, as a notion, has been treated differently by specialists. If the fiscal burden wasn’t so significant, the fiscal system could be seen beyond aspects concerning fees and taxes that need to be paid as one of the solutions that the government, through its specialized institutions, uses to find the financial resources that need to be directed to society. Help offered underlines the main differences between the Romanian fiscal system and that of other countries members of the EU. No matter the type, location and size of a business, the fiscal system represents a major factor in the investment decision. For a long term strategy to ensure efficient management of day to day business a simple, stable and transparent fiscal system is required. In difficult times, decision factors should intervene to help the business/ entrepreneurial area out of a crisis, by lifting the fiscal burden off their shoulders.

Suggested Citation

  • Ciobanasu Marilena & Gherghina Rodica & Postole Mirela Anca, 2014. "Comparative Study on the Fiscal System in Romania and Other Member States of the European Union," Journal of Business Economics and Information Technology, ScientificEducation.org, vol. 1(1), pages 1-6, December.
    • Handle: RePEc:jbu:jbeitt:1406
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    References listed on IDEAS

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    1. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
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