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...

What impact does the European Union (EU) have on good governance Romania? The analysis shows that EU-driven governance reforms improve substantive legality (the alignment of domestic legislation with international best standards), state capacity but weaken formal legality (the inner morality of...