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Comparative Analysis Regarding The Enterprises Taxation In Romania And Some European Union Member States


  • MIHAILA, Nicoleta

    (“Victor Slăvescu” Center for Financial and Monetary Research, Romanian Academy)


The main difficulties that SMEs meet in the current tax context is the tax burden, tax legislation lack of predictability and stability and bureaucracy. Compared with the Member States of the European Union, Romania is in the lead in terms of labour taxation (with an aggregated statutory rate for social contributions of 44%), in the middle of EU ranking when talking about security contributions, and on the last places as regards the consolidated budget revenues from security contributions. In this paper we are trying to make a comparison, in terms of taxation, of enterprises in Romania and other EU Member States and to propose some solutions for them to develop in a healthy and competitive economic environment.

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  • MIHAILA, Nicoleta, 2014. "Comparative Analysis Regarding The Enterprises Taxation In Romania And Some European Union Member States," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 18(4), pages 52-62.
  • Handle: RePEc:vls:finstu:v:18:y:2014:i:4:p:52-62

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    References listed on IDEAS

    1. European Commission, 2014. "Taxation trends in the European Union: 2014 edition," Taxation trends 2014, Directorate General Taxation and Customs Union, European Commission.
    2. European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.
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    More about this item


    taxes and duties; small and medium enterprises; EU member states; fiscal legislation;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm


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