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Analysis of the Efficiency of Fiscal Revenue Collection in Romania in the Period 2016-2018

Author

Listed:
  • Mariana LuminiÈ›a Coman (Linţă)

    (University of Craiova)

  • Genifera Claudia Bănică

    (University of Craiova)

Abstract

Collect the programmed government revenues decisively influences the quality and quantity of public goods and services available to a population. Romania and many countries failed to collect targeted revenue, therefore we consider that an evaluation of the factors which affect revenue collection efficiency is required in order to establish the most appropriate reform measures. Factors such as the personnel's capacity to collect revenue, technology, the tax audit and the laws enforcement effect influence the dimension of the government revenues. The paper aims to highlight the efficiency of fiscal revenue collection in Romania in the period 2016-2018, in the context of the numerous challenges that tax administration goes through, which were generated by the low share of the fiscal revenues in GDP and by the difference between the incomes resulted from the realized taxes and the potential ones.

Suggested Citation

  • Mariana LuminiÈ›a Coman (Linţă) & Genifera Claudia Bănică, 2020. "Analysis of the Efficiency of Fiscal Revenue Collection in Romania in the Period 2016-2018," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 883-892, August.
    • Handle: RePEc:ovi:oviste:v:xx:y:2020:i:1:p:883-892
    as

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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/2020/Section%205/7.pdf
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    References listed on IDEAS

    as
    1. Kaul, Inge & Conceicao, Pedro, 2006. "The New Public Finance: Responding to Global Challenges," OUP Catalogue, Oxford University Press, number 9780195179972.
    2. Iosif Moldovan, 2014. "Public policy and taxation," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(1), pages 223-230.
    3. DAS-GUPTA Arindam & B. ESTRADA Gemma & PARK Donghyun, 2016. "Measuring Tax Administration Effectiveness and its Impact on Tax Revenue," Working Papers DP-2016-17, Economic Research Institute for ASEAN and East Asia (ERIA).
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    More about this item

    Keywords

    governmental revenue; tax collection; tax reform measures;
    All these keywords.

    JEL classification:

    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems

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