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Improving the tax system in Romania

Author

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  • Lecturer Ph.D. Mihaela BEBESELEA

    (“Spiru Hare” University, Constanta, Romania)

Abstract

To appreciate a tax system in general and in particular the Romanian one we need complex process that involves the evaluation based on criteria covering both construction and operation of its internal and its relations with international tax systems. Estimating the tax system must also be made according to its ability to generate ownership and to distribute to all members of social or economic entities (Florescu, G., 2005:31). Romanian tax system capacity to generate and to distribute property on the basis acceptable to all members, social or economic entities is the main ideea for this paperwork and started from here we will evaluate the Roumanina tax system.

Suggested Citation

  • Lecturer Ph.D. Mihaela BEBESELEA, 2011. "Improving the tax system in Romania," Conferinta Stiintifica Internationala Logos Universalitate Mentalitate Educatie Noutate - Lumen International Scientific Conference Logos Universality Mentality Education Novelty, Editura Lumen, Department of Economics, vol. 1, pages 1-39, February.
    • Handle: RePEc:lum:rev10b:v:1:y:2010:i::p:39
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    More about this item

    Keywords

    tax system; the tax base; budget; civic tax; taxpayer debt; tax pressure.;
    All these keywords.

    JEL classification:

    • A23 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Graduate
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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