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The implications of the accession to the European Union upon taxation in Romania

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  • Marcel DRACEA

    (University of Craiova)

Abstract

European tax policy is very important for the member states, and the actions of each country may have an impact not only inside the country, but also within the adjacent countries. Therefore, together with the opening of negotiations to access to the European Union, the Romanian taxation system was submitted to some ample amendments, having as a purpose the accomplishment of the harmonization process of Romanian tax laws in force with the community one in the field. The paper aims to evaluate the implications of the access to the European Union upon the taxation system in Romania, the main target being to analyse the contribution of the taxation system to the building of budgetary revenues and pursuing the influences of the tax measures upon the evolution of public revenues during 2005-2007.

Suggested Citation

  • Marcel DRACEA, 2008. "The implications of the accession to the European Union upon taxation in Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(36), pages 458-465, may.
    • Handle: RePEc:aio:aucsse:v:2:y:2008:i:11:p:458-465
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    References listed on IDEAS

    as
    1. Kohler, Wilhelm, 2004. "Eastern Enlargement of the EU: A Comprehensive Welfare Assessment," Discussion Paper Series 26377, Hamburg Institute of International Economics.
    2. Gaëtan Nicodème, 2001. "Computing effective corporate tax rates: comparisons and results," European Economy - Economic Papers 2008 - 2015 153, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    3. Kohler, Wilhelm K., 2004. "Eastern Enlargement of the EU: A Comprehensive Welfare Assessment," HWWA Discussion Papers 260, Hamburg Institute of International Economics (HWWA).
    4. Kohler, Wilhelm, 2004. "Eastern enlargement of the EU: a comprehensive welfare assessment," Journal of Policy Modeling, Elsevier, vol. 26(7), pages 865-888, October.
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    More about this item

    Keywords

    tax policy; acquis communautaire; tax revenues.;
    All these keywords.

    JEL classification:

    • H00 - Public Economics - - General - - - General
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • E00 - Macroeconomics and Monetary Economics - - General - - - General
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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