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

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