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Structural Trends in Romanian Tax System in the Context of the Tax Good Governance in the European Union

Author

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  • Ionel Leonida

    () (Centre for Financial and Monetary Research “Victor Sl?vescu”, Romanian Academy)

Abstract

In this paper we intend, based on an empirical analysis, to observe and evaluate the structural trend of taxation in Romania, subject to performing fiscal convergence imposed by the accession to the European Union and the macroeconomic adjustment implemented by the national tax authorities to ensure economic stability. In this regard, we analyze the trend of the income, labor, consumption and property taxation, in order to identify the degree of preference, within the fiscal policy, for taxing some type of tax. The evaluation results may indicate the orientation towards tax bases sensitive to economic cyclicality or towards conservative tax bases, less volatile to economic cyclicality.

Suggested Citation

  • Ionel Leonida, 2015. "Structural Trends in Romanian Tax System in the Context of the Tax Good Governance in the European Union," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 4(2), pages 1-10, August.
  • Handle: RePEc:sdb:social:v:4:y:2015:i:2:p:1-10
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    File URL: http://www.economic-debates.ro/art.1-leonida-dse2-2015.pdf
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    File URL: http://www.economic-debates.ro/art.1-leonida-dse2-2015.pdf
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    References listed on IDEAS

    as
    1. Gaëlle Garnier & Aleksandra Gburzynska & Endre György & Milena Mathé & Doris Prammer & Savino Ruà & Agnieszka Skonieczna, 2013. "Recent Reforms of Tax Systems in the EU: Good and Bad News," Taxation Papers 39, Directorate General Taxation and Customs Union, European Commission.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Convergence; tax; structure; guidance; tax base; tax preferences;

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H5 - Public Economics - - National Government Expenditures and Related Policies
    • H6 - Public Economics - - National Budget, Deficit, and Debt

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