IDEAS home Printed from https://ideas.repec.org/a/agr/journl/vxxy2013ispecial-ip240-249.html
   My bibliography  Save this article

Vulnerabilities Of The European Versus Romanian Tax System

Author

Listed:
  • Rodica Gherghina

    (Bucharest University of Economic Studies)

  • Georgiana Camelia Creţan

    (Bucharest University of Economic Studies)

Abstract

The scientific approach of the authors aims at identifying the vulnerabilities of the European versus the Romanian tax system. Large differences in taxation across countries are explained, through different levels of economic development and policies promoted by public authorities. Taxation rate depends on the economic development potential of the states and on the financial effort requested by achieving economic and social objectives that find their refinancing consolidated in the budget. If practiced tax exceeds a taxpayer's ability to pay whether we talk about individuals or businesses, this will result in adverse effects and negatively influence the economic growth rate.

Suggested Citation

  • Rodica Gherghina & Georgiana Camelia Creţan, 2013. "Vulnerabilities Of The European Versus Romanian Tax System," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(Special I), pages 240-249, March.
    • Handle: RePEc:agr:journl:v:xx:y:2013:i:special-i:p:240-249
    as

    Download full text from publisher

    File URL: http://store.ectap.ro/suplimente/International_Finance_and_Banking_Conference_FI_BA_2013_XIth_Ed.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Ramona Iulia (Dieaconescu) Țarțavulea, 2014. "Implementation of corporate governance principles in Romania," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 17(54), pages 141-156, December.
    2. Octavian-Dragomir Jora & Alexandru Pătruți & Mihaela Iacob & Delia-Raluca Șancariuc, 2020. "“Squaring the Circle”—The Disregarded Institutional Theory and the Distorted Practice of Packaging Waste Recycling in Romania," Sustainability, MDPI, vol. 12(22), pages 1-22, November.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:agr:journl:v:xx:y:2013:i:special-i:p:240-249. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Mircea Dinu (email available below). General contact details of provider: https://edirc.repec.org/data/agerrea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.