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The Fiscal Pressure in Romania in the Context of Economic Crisis

Author

Listed:
  • Daniela Penu
  • Diana Mihaela Apostol
  • Cristina Balaceanu

    ("Dimitrie Cantemir" Christian University)

Abstract

Starting from 2008 the effects of the economic crisis are being also felt in our country. Under these circumstances Romania had to take a series of fiscal measures which were aimed at reducing the budgetary deficit. These measures were aimed on the one hand to increase taxation, to reduce the tax evasion and to improve the revenue collection system and on the other hand to reduce budgetary expenditures. In this paper we propose an analysis of the tax burden in Romania regarding both the indirect taxation and the direct taxation.

Suggested Citation

  • Daniela Penu & Diana Mihaela Apostol & Cristina Balaceanu, 2013. "The Fiscal Pressure in Romania in the Context of Economic Crisis," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(4), pages 106-110, December.
    • Handle: RePEc:khe:journl:v:5:y:2013:i:4:p:106-110
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    References listed on IDEAS

    as
    1. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
    2. European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
    3. European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.
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    Citations

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    Cited by:

    1. IBADULA Birol & VLAD Cristina & IONITA Claudiu, 2017. "Direct Taxation Trends In European Union And Romania, The Influence Of Direct Taxation On Budget Deficit," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(4), pages 118-128, November.

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    More about this item

    Keywords

    Value added tax; excise duties; personal income; corporate income; social contributions;
    All these keywords.

    JEL classification:

    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation

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