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Weaknesses and Strengths in the Evolution of the Romanian Tax System

Author

Listed:
  • Oana Oprisan

    ("Ovidius" University of Constanta, Faculty of Economic Sciences, Romania)

  • Ana-Maria Dumitrache (Serbanescu)

    (The Buchаrest University of Economic Studies, Romania)

Abstract

The tax system is a product of human thought, decision, and action because of the evolution of human society, created to meet financial objectives, to which are added the objectives of the economic and social system. The general objective of the research on the evolution of the tax system in Romania is to understand the transformations and changes that have taken place in the country's tax system over time. This research aims to analyze the legislative, economic, and social changes that have affected the tax system and impacted on revenue collection for the state. The research on the evolution of the tax system in Romania and the identification of strengths and weaknesses has the overall aim of understanding and improving the functioning of the tax system, contributing to a more efficient tax administration, and promoting a healthier economic climate.

Suggested Citation

  • Oana Oprisan & Ana-Maria Dumitrache (Serbanescu), 2023. "Weaknesses and Strengths in the Evolution of the Romanian Tax System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 818-825, December.
    • Handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:818-825
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    More about this item

    Keywords

    tax system; taxes; inflation rate; budget deficit;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H6 - Public Economics - - National Budget, Deficit, and Debt

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