Impact of Tax Policy on FDI in Romania

This article addresses the issue of controversy in tax laws in the European Union related to the new tax system adopted by some Member States relatively new entered on the single tax rate, the advantages and disadvantages of adopting this system of taxation. Also, the article discusses the impact of the new fiscal policies adopted by Romania, by implementing the flat tax on foreign direct investment. From this point of view were analyzed developments flow and the stock of foreign direct investment, taking into account the performance indicators of the flow of FDI, but also indicative of the relative importance of the stock of FDI, such as the stock of FDI / capita - indicator which expresses attractive business environment of the host country for foreign investors, the stock of FDI expressed as a percentage of GDP - is another way to express permeability local business environment to the investors, if FDI is addressed in the light of the host country, or attractiveness economy to potential investors, whether FDI are reviewed in the light of their interests, the average value of FDI projects.