The Tax Reform of Romania Since the Transition to Market Economy
<p>This paper is trying to analyze the financial and fiscal reforms in Romania since 1989. The study is based on the necessity to be built a new fiscal system that meets the market economy’s requirements. The main concentration is focused on the debate of choosing tax policy. There are present...
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| Format: | Article |
| Language: | English |
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Babes-Bolyai University, Cluj-Napoca
2005-10-01
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| Series: | Transylvanian Review of Administrative Sciences |
| Online Access: | https://rtsa.ro/tras/index.php/tras/article/view/223 |
| _version_ | 1797262636144918528 |
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| author | Dan Tudor LAZĂR |
| author_facet | Dan Tudor LAZĂR |
| author_sort | Dan Tudor LAZĂR |
| collection | DOAJ |
| description | <p>This paper is trying to analyze the financial and fiscal reforms in Romania since 1989. The study is based on the necessity to be built a new fiscal system that meets the market economy’s requirements. The main concentration is focused on the debate of choosing tax policy. There are presented the two models of variation of income tax policy followed by Eastern European countries: flat income tax – a simple, efficient, but inequitable system (Estonia, Russia, Romania, etc.) and progressive income tax – a complex, inefficient, but equitable system (Hungary, Czech Republic, Slovenia, etc). At the end of this article are presented, also the main advantages and disadvantages of this these tax policies based on national statistics and other countries experiences.</p> |
| first_indexed | 2024-03-11T11:47:13Z |
| format | Article |
| id | doaj.art-478c4a2891624ed29369ed6f603bbb99 |
| institution | Directory Open Access Journal |
| issn | 1842-2845 |
| language | English |
| last_indexed | 2024-04-25T00:00:15Z |
| publishDate | 2005-10-01 |
| publisher | Babes-Bolyai University, Cluj-Napoca |
| record_format | Article |
| series | Transylvanian Review of Administrative Sciences |
| spelling | doaj.art-478c4a2891624ed29369ed6f603bbb992024-03-14T07:28:36ZengBabes-Bolyai University, Cluj-NapocaTransylvanian Review of Administrative Sciences1842-28452005-10-01115121130239The Tax Reform of Romania Since the Transition to Market EconomyDan Tudor LAZĂR0Associate professor, The Department of Public Administration, the Faculty of Political, Administrative and Communication Sciences, The “Babeş-Bolyai” University, Cluj-Napoca<p>This paper is trying to analyze the financial and fiscal reforms in Romania since 1989. The study is based on the necessity to be built a new fiscal system that meets the market economy’s requirements. The main concentration is focused on the debate of choosing tax policy. There are presented the two models of variation of income tax policy followed by Eastern European countries: flat income tax – a simple, efficient, but inequitable system (Estonia, Russia, Romania, etc.) and progressive income tax – a complex, inefficient, but equitable system (Hungary, Czech Republic, Slovenia, etc). At the end of this article are presented, also the main advantages and disadvantages of this these tax policies based on national statistics and other countries experiences.</p>https://rtsa.ro/tras/index.php/tras/article/view/223 |
| spellingShingle | Dan Tudor LAZĂR The Tax Reform of Romania Since the Transition to Market Economy Transylvanian Review of Administrative Sciences |
| title | The Tax Reform of Romania Since the Transition to Market Economy |
| title_full | The Tax Reform of Romania Since the Transition to Market Economy |
| title_fullStr | The Tax Reform of Romania Since the Transition to Market Economy |
| title_full_unstemmed | The Tax Reform of Romania Since the Transition to Market Economy |
| title_short | The Tax Reform of Romania Since the Transition to Market Economy |
| title_sort | tax reform of romania since the transition to market economy |
| url | https://rtsa.ro/tras/index.php/tras/article/view/223 |
| work_keys_str_mv | AT dantudorlazar thetaxreformofromaniasincethetransitiontomarketeconomy AT dantudorlazar taxreformofromaniasincethetransitiontomarketeconomy |