Taxation in Romania - News and Perspectives

• Main Authors: DOBROTĂ GABRIELA, CHIRCULESCU MARIA FELICIA
• Format: Article
• Language: English
• Published: Academica Brâncuşi 2011-06-01
• Series: Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
• Subjects: tax system; tax reform; direct taxes; indirect taxes
• Online Access: http://www.utgjiu.ro/revista/ec/pdf/2011-02/9_GABRIELA_DOBROTA.pdf

The constant motion in which the economic environment is found, the financial implications of the economic crisis on it, the need to correlate the existing legislative provisions in functional structures, the increasing need of the state for financial resources are just a few factors that require a permanent adaptation of the tax system in our country. The reform started in the transition to a market economy and continued in the various steps taken in the long and difficult road to economic development. In this paper are presented the fundamental aspects of the tax system in Romania as well as the measures necessary to ensure a correlation between the fiscal and economic objectives.