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...

Quantitative research on taxation is important to test which variables affect it and hence to identify strategies in order to boost tax revenue or change its composition. Albeit research on this topic is not recent, many authors have focused on developed countries, whereas others have avoided...