THE ROUMANIAN FISCAL POLICIES BETWEEN RELAXATION AND HARMONIZATION

The 27 member of the European Union benefit from the possibility to chose their own fiscal policy therefore there are 27 different fiscal systems in the European Union.The harmonization of the fiscal policies is a desideratum especially for the companies that activate in many states, considering that the harmonized fiscal systems will lead to a growth of the economic convergence and the erasing of discrepancies at continental level.On the other hand, the right fiscal policies can contribute to the encouragement of direct foreign investments, an increased competitiveness and a better allocation of resources.The paper’s purpose is an analysis of the fiscal policies having for starting point the progresses made in regard to the harmonization of the Europe fiscal systems and the impact the extreme differences of taxation have on the different types of taxes between the member states.