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Evolution Of Direct Taxation In Romania. Tax Regulations And Costs

Author

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  • Nicoleta MIHAILA

    (“Victor Slavescu” Centre of Financial and Monetary Research, Romanian Academy, Romania)

Abstract

In this paper we present the main tax measures regarding the profit tax and the income tax that were implemented during the period 2005-2017 and we try to identify the share of direct taxes (income and profit taxes) in the total costs for the population and for the companies, as well as the amount allocated by National Agency for Fiscal Administration (NAFA) to administer these direct taxes. In order to achieve these objectives, we use a descriptive methodology, as well as an analysis based on the balance sheet, the documents needed being the Consolidated General Budget of the Ministry of Finance, the NAFA Expenditure Balance, Financial State (Centre for Financial and Monetary Research ”Victor Slavescu”, 2017, ”Financial Indicators of the population"), as well as tax legislation in Romania.

Suggested Citation

  • Nicoleta MIHAILA, 2019. "Evolution Of Direct Taxation In Romania. Tax Regulations And Costs," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(4), pages 174-183.
    • Handle: RePEc:brc:brccej:v:4:y:2019:i:4:p:174-183
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    More about this item

    Keywords

    direct taxes; direct tax regulations; direct tax costs for companies and population; administration costs;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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