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The Fiscal Facilities to Stimulate the Investments Implemented in Romania and Their Occurrence


  • Halmi Mirela,

    () (Romanian Academy Bucharest, Romania)


The fiscal competition and the differential of the imposition quotations can be viewed from various perspectives: for certain countries (especially for those that are disadvantaged from the point of view of the resources, of the geographical location) a favorable taxation system can be viewed as a financial mechanism to attract new investments, while others consider it harmful, hijacking the investments from one country to another. It is then obvious why the internationalization determined globally the reconsideration of the fiscal policies regarding the direct foreign investments. Currently, a special attention is paid to the efficiency of the administration of the excise taxes in the host country, to the fiscal facilities, subsidies and the benefits offered to the contributors because the investing companies are directly influenced by the taxation applied in each country separately.

Suggested Citation

  • Halmi Mirela,, 2012. "The Fiscal Facilities to Stimulate the Investments Implemented in Romania and Their Occurrence," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1467-1472, May.
  • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:12:p:1467-1472

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    direct foreign investments; fiscal facilities; fiscal competition; impact;

    JEL classification:

    • E20 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - General (includes Measurement and Data)
    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements


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