IDEAS home Printed from https://ideas.repec.org/a/jbu/jbeitt/1406.html

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://www.scientificeducation.org/image/data/pdf/journal/2014/no1/Full_Issue_SE_JBEIT_Volume_I_Issue_1_December_2014.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dolls, Mathias & Fuest, Clemens & Peichl, Andreas, 2012. "Automatic stabilizers and economic crisis: US vs. Europe," Journal of Public Economics, Elsevier, vol. 96(3), pages 279-294.
    2. Ilona Skačkauskienė, 2013. "Peculiarities of Labour Income Taxation in the Baltic States," Entrepreneurial Business and Economics Review, Centre for Strategic and International Entrepreneurship at the Cracow University of Economics., vol. 1(4), pages 57-69.
    3. Vita Jagric & Sebastjan Strasek & Timotej Jagric & Tanja Markovic-Hribernik, 2009. "Personal Income Tax Reforms as a Competitive Advantage," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 189-218, May.
    4. Jean Pisani-Ferry & André Sapir & Guntram B. Wolff, . "EU-IMF assistance to euro area countries- an early assessment," Bruegel Blueprints, Bruegel, number 779, June.
    5. Andrejovská Alena & Mihóková Lucia & Martinková Slavomíra, 2017. "Meta-analysis categorization of EU countries in the context of corporate income tax," Contaduría y Administración, Accounting and Management, vol. 62(3), pages 1001-1018, Julio-Sep.
    6. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.
    7. Angela Köppl & Margit Schratzenstaller-Altzinger, 2015. "The Austrian Tax System – Status Quo," WIFO Bulletin, WIFO, vol. 20(5), pages 55-71, April.
    8. Ondrej Schneider & Jan Zapal, 2006. "Fiscal Policy in New EU Member States: Go East, Prudent Man!," Post-Communist Economies, Taylor & Francis Journals, vol. 18(2), pages 139-166.
    9. Yiannis Kitromilides & Ana Rosa González, 2013. "The EU Financial Transactions Tax: Antecedents and Current Debate," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, vol. 60(3), pages 311-321, May.
    10. B. Merlevede & G. Rayp & S. Van Parys & T. Verbeke, 2011. "Do EU15 countries compete over labour taxes?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 11/750, Ghent University, Faculty of Economics and Business Administration.
    11. Francisco de Castro Fernández & José Manuel González Mínguez, 2008. "The composition of public finances and long-term growth: a macroeconomic approach," Occasional Papers 0809, Banco de España.
    12. Paetzold, Jorg & Tiefenbacher, Markus, 2016. "Distributional and revenue effects of a tax shift from labor to property," EUROMOD Working Papers EM13/16, EUROMOD at the Institute for Social and Economic Research.
    13. Joanna Piotrowska & Werner Vanborren, 2008. "The corporate income tax rate-revenue paradox: Evidence in the EU," Taxation Papers 12, Directorate General Taxation and Customs Union, European Commission, revised Oct 2008.
    14. Bettina Bahn-Walkowiak & Raimund Bleischwitz & Martin Distelkamp & Mark Meyer, 2012. "Taxing construction minerals: a contribution to a resource-efficient Europe," Mineral Economics, Springer;Raw Materials Group (RMG);Luleå University of Technology, vol. 25(1), pages 29-43, July.
    15. Albu Madalina, 2014. "Quality Performance Analysis. Case Study - Schlumberger Company," Journal of Business Economics and Information Technology, ScientificEducation.org, vol. 1(1), pages 1-3, December.
    16. Paulus, Alari & Peichl, Andreas, 2009. "Effects of flat tax reforms in Western Europe," Journal of Policy Modeling, Elsevier, vol. 31(5), pages 620-636, September.
    17. repec:ilo:ilowps:485510 is not listed on IDEAS
    18. De Laet, Jean-Pierre & Wöhlbier, Florian, 2008. "Tax burden by economic function A comparison for the EU Member States," MPRA Paper 14761, University Library of Munich, Germany.
    19. Daniela PIRVU & Carmen Mihaela MOGOIU & Claudia STANCIU-TOLEA, 2017. "Taxation Of Personal Incomes In Romania: Present And Perspectives," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 16(1), pages 45-52.
    20. Mr. Tigran Poghosyan, 2011. "Assessing the Variability of Tax Elasticities in Lithuania," IMF Working Papers 2011/270, International Monetary Fund.
    21. Mihaila, Nicoleta, 2012. "Influence Of The Social Contributions On The Enterprise Behaviour," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 16(2), pages 189-202.

    More about this item

    Keywords

    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jbu:jbeitt:1406. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Adrian Ghencea (email available below). General contact details of provider: http://www.scientificeducation.org .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.