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Direct Taxation in Romania: an Empirical Analysis

Author

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  • Cristian PANA

    (Faculty of Economics, Ecological University of Bucharest)

Abstract

There is a widespread agreement that fiscal policy can positively or negatively influence growth. Thus, taxes on income and profits in particular are those that can have the greatest effect, while consumption and property taxes have the lowest negative effects on growth. In the context of the financial and economic crisis, the EU Member States have adopted various measures in order to counter-balance the negative effects. Based on these considerations, the paper is analysing the evolution of overall tax rate and in particular of direct taxes in Romania in the European Union context.

Suggested Citation

  • Cristian PANA, 2015. "Direct Taxation in Romania: an Empirical Analysis," Economics of Sustainable Development.The Economic Impact of Climate Change. - Working papers 12, Ecological University of Bucharest, Department of Economics.
    • Handle: RePEc:eub:wp2015:2015-12
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    More about this item

    Keywords

    fiscal policy; taxation; direct taxes; tax rate;
    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
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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