In this paper we analyse the Romanian tax system in terms of tax structure and tax rates, in relation to countries in the geographical area of Romania, trying to configure a tax profile of the Romanian tax system. The methodology used combines the empirical analysis of statistical data and their...

Fiscal consolidation is a traditional concern, we can say at the European institutional level, ratified and gradually taken over by the member countries, implemented through the Stability and Growth Pact, and enshrined in the Treaty of Maastricht, which is part of the permanent bailouts of...

Romania’s economy needs productive investments that would create workforce and the possibility of sustaining consumer. Moreover, Romania needs to increase its public investments in order to develop the infrastructure and to increase the transparency degree in public institutions which,...

The beginnings of the transition and the implementation of the market economy principles in Romania are undesirably related to IMF. After 20 years of economic turmoil, following the negative effects induced by the financial and economic crisis, as well as by the discretionary policy measures of...

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...