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Feedback regarding the contribution of direct taxation in the formation of public financial resources in Romania

Author

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  • Dorina Niță

    (University of Petroșani, Romania)

Abstract

The present paper studies the place and role of direct taxes in the formation of public financial resources in Romania, and also in relation to other EU member countries. Monitoring the development of the business environment, fostering entrepreneurial initiative and investment through relaxing fiscal measures concerning mainly direct income for individual and corporate taxpayers, the declared goal is the increase of budgetary revenues at a pace that is far ahead expenditures. Developments from the past years reveal our country's last position when analyzing the share of direct taxes in the GDP or the contribution of income taxes of individuals in the GDP, but also a relatively high position considering the share of income of legal entities in the total of taxes. The macroeconomic analysis is completed by a microeconomic presentation of the share of direct taxes in the total expenditure at the level of one individual household.

Suggested Citation

  • Dorina Niță, 2015. "Feedback regarding the contribution of direct taxation in the formation of public financial resources in Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 15(2), pages 103-112.
    • Handle: RePEc:pet:annals:v:15:y:2015:i:2:p:103-112
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    File URL: https://www.upet.ro/annals/economics/pdf/2015/part2/Nita.pdf
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    Citations

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    Cited by:

    1. Cristea Loredana Andreea & Voda Alina Daniela & Ungureanu Dragos Mihai, 2021. "Fiscal Policy And The Conceptual Mechanism Of Fiscal System," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 80-86, April.

    More about this item

    Keywords

    public budget revenue; direct taxes; fiscal system; fiscal burden; tax reform;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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