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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 9, Number 2, Year 2021| ASPECTS REGARDING FISCAL POLICY IN ROMANIA | 
Download | | Author(s): Gheorghe Morosan | | DOI: 104316/EJAFB.2021.921 | | Abstract: Fiscal policy, taxation are always in the center of attention when analyzing the economic life of a state. The paper focuses on the analysis of the evolution of tax revenues in Romania during 2015-2019. Politicians say that taxes have not increased, but from a brief look at the data considered, it is observed that the volume of tax revenues increases year by year. We will also analyze the structure of taxes to show which are the most important and how this influences the economic environment. The paper is divided into the following chapters: Introduction, in which we will define taxation, fiscal policy and the main aspects of taxes in Romania, Literature Review, in which we will present some papers and studies on the Romanian tax system and beyond, Characteristics of the Romanian taxation system, which will analyze taxation in Romania in terms of legislation, Database - analysis, results and discussions, will present in figures the evolution of taxes and fees in the period 2015-2019 and Conclusions. The research is based on the analysis of the data on the budget execution provided by the Ministry of Public Finance and on the synthesis of the main ideas deriving from the study of the relevant fiscal legislation in Romania. The analysis shows that the Romanian tax system is a centralist one, based on contributions and consumption taxes, leads to increased fiscal inequities and can lead to serious non-coverage of resources to meet public needs, if no urgent measures are taken. | | Keywords: Consumption Taxes; Fiscal Policy; Social Contributions; Taxes; Taxation; Tax Compliance | References:
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