Current Characteristics and Possible Perspectives of the Fiscal-Budgetary System in Romania

The COVID – 19 pandemic amplifies the analyzes and evaluations on the effectiveness of the fiscal-budgetary systems, as the main means of state intervention in the economic and social activity, according to its functions. In this context, based on an incursion on its characteristics from the post-pandemic period COVID - 19, we present certain structural characteristics and conduct aspects of the fiscal-budgetary system in Romania, which we subsequently analyze from the perspective of possible paradigm revision perspectives the fiscal-budgetary system, meant to lead to its greater adaptability to the economic and social needs of society. In this direction, elements of the tax structure, elements of dynamics in relation to the economic evolution and elements regarding the taxation of personal incomes will be analyzed. From a methodological point of view, the theoretical and the descriptive statistical analysis will be used, in convergence with the presented objective