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...

In this paper we review the linkages between the quality of public finances, that is, the level and composition of public expenditure and its financing via revenue and deficits, and economic growth. We review the various channels through which public finances affect growth and its underlying...

"Designed to support specific groups and fields, tax expenditures are rapidly expanding, independently from direct expenditures with identical policy goals. However, without an integrated monitoring process, the interconnection between the two can sometimes weaken the goals they both seek. As...