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Excises Harmonization In The Context Of Economic Crisis In Romania


  • Mara Eugenia Ramona

    () (Babes Bolyai University, Cluj-Napoca, Faculty of Science Economics and Business Administration)

  • Roiban Iosif
  • Chirculescu Maria Felicia

    () (Constantin Brâncuºi University of Târgu Jiu, Faculty of Economics Science)


This article tries to present the major aspects concerning the excise harmonization in the context of economic crisis in Romania. The paper realizes an analysis of the harmonization steps in the European space underlining the current situation when the revenues from excises represent a valuable source of financing the public expenditures. In Romania the harmonization process is not accomplished entirely, but the last increasing of the excises are due to this process.

Suggested Citation

  • Mara Eugenia Ramona & Roiban Iosif & Chirculescu Maria Felicia, 2010. "Excises Harmonization In The Context Of Economic Crisis In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 589-595, December.
  • Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:589-595

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    References listed on IDEAS

    1. Vito Polito, 2009. "Measuring the Effective Tax Burden in the Real World," Fiscal Studies, Institute for Fiscal Studies, vol. 30(2), pages 247-278, June.
    2. Julie Collins & Douglas Shackelford, 1995. "Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(1), pages 55-83, February.
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    More about this item


    excise duty; tax harmonization; tax revenues;

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation


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