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Ingenious Methos to Reduce Taxes and Contributions Owed to the Romanian State


  • Negoescu Gheorghe

    () (“Ovidius” University of Constanta, Faculty of Economic Sciences)

  • Popovici Veronica

    () ("„Ovidius” University of Constanta, Faculty of Economic Sciences)


The tax payers (Romanian individuals and legal persons), owe different types of taxes and contributions to the state and local budgets. In the first category of the individuals are included those tax payers performing economic activities based on free initiative or conducting any free profession individually or by association. By legal persons are understood those entities represented by individuals, legally registered and having a distinct patrimony with the purpose of performing a certain activity. Amid the economic crisis in Romania bringing a major budget deficit, the Romanian state has increased the financial pressure exerted on tax payers, currently being noticed a tendency to increase taxes both vertically and horizontally. In this paper we intend to approach the issue of taxes and contributions and to underline a few methods through which the average tax payer can reach the objective of minimizing the payment of taxes and contributions owed to the state and local budgets.

Suggested Citation

  • Negoescu Gheorghe & Popovici Veronica, 2010. "Ingenious Methos to Reduce Taxes and Contributions Owed to the Romanian State," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 552-557, October.
  • Handle: RePEc:ovi:oviste:v:10:y:2010:i:2:p:552-557

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    tax payer; contribution; tax; income standard;

    JEL classification:

    • H - Public Economics
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies


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