DIRECT TAXATION IN ROMANIA AND EUROPEAN UNION
Taxation is a historical result of the social, political and economic environment in a state. At the same time, the development of a state depends a lot on the history of its own tax system, on the way it is conceived and operates. The establishment of budgetary incomes has to be made in accor...
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| Format: | Article |
| Language: | English |
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Academica Brâncuşi
2010-06-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | http://www.utgjiu.ro/revista/ec/pdf/2010-02/18_GABRIELA_DOBROTA.pdf |
| Summary: | Taxation is a historical result of the
social, political and economic environment in a
state. At the same time, the development of a state
depends a lot on the history of its own tax system,
on the way it is conceived and operates. The
establishment of budgetary incomes has to be
made in accordance with the requirements related
to yield, efficacy, equity. The plurality of these
tasks as well as political, economical,
administrative constraints have materialized in the
application of a gradual reform in Romania after
passing to market economy. Its application has not
always had the foreseen effects, repeated
legislative alterations leading to investors’
discouraging and to difficult enforcement of the
legislation at the level of economic agents and
fiscal bodies. The paper presents aspects of direct
taxation on the economic environment from
Romania as well as comparisons with the state of
the European Union. |
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| ISSN: | 1844-7007 1844-7007 |