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Taxation Trends In The Last Countries Who Joined European Union: Romania, Bulgaria And Croatia

Author

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  • Elena Lucia Croitoru

    (Romanian American University)

Abstract

The main purpose of this paper is to see the taxation trends in the last three countries who joined the European Union. Starting with the main features of the tax system (from the moment of accession) focusing on direct and indirect taxes and continuing with an analysis of the evolution of the structure and level of taxes, the paper reveals through comparison the diversity of the fiscality and it’s trends in Romania, Bulgaria and Croatia. In the end, it’s relevant to note the level of tax pressure, the factors that influenced the pressure in this countries and it’s evolution.

Suggested Citation

  • Elena Lucia Croitoru, 2017. "Taxation Trends In The Last Countries Who Joined European Union: Romania, Bulgaria And Croatia," Romanian Economic Business Review, Romanian-American University, vol. 12(3), pages 28-36, September.
    • Handle: RePEc:rau:journl:v:12:y:2017:i:3:p:28-36
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    File URL: http://www.rebe.rau.ro/RePEc/rau/journl/FA17/REBE-FA17-A4.pdf
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    Cited by:

    1. Nedelescu Dumitru Mihai & Croitoru Elena Lucia, 2018. "The Influence Of Fiscal Pressure On Performance Administration Of The Fiscal System In Romania," Romanian Economic Business Review, Romanian-American University, vol. 13(4), pages 40-46, december.

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