IDEAS home Printed from https://ideas.repec.org/a/sdb/social/v4y2015i2p1-10.html
   My bibliography  Save this article

Structural Trends in Romanian Tax System in the Context of the Tax Good Governance in the European Union

Author

Listed:
  • Ionel Leonida

    (Centre for Financial and Monetary Research “Victor Sl?vescu”, Romanian Academy)

Abstract

In this paper we intend, based on an empirical analysis, to observe and evaluate the structural trend of taxation in Romania, subject to performing fiscal convergence imposed by the accession to the European Union and the macroeconomic adjustment implemented by the national tax authorities to ensure economic stability. In this regard, we analyze the trend of the income, labor, consumption and property taxation, in order to identify the degree of preference, within the fiscal policy, for taxing some type of tax. The evaluation results may indicate the orientation towards tax bases sensitive to economic cyclicality or towards conservative tax bases, less volatile to economic cyclicality.

Suggested Citation

  • Ionel Leonida, 2015. "Structural Trends in Romanian Tax System in the Context of the Tax Good Governance in the European Union," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 4(2), pages 1-10, August.
    • Handle: RePEc:sdb:social:v:4:y:2015:i:2:p:1-10
    as

    Download full text from publisher

    File URL: http://www.economic-debates.ro/art.1-leonida-dse2-2015.pdf
    Download Restriction: no
    File URL: http://www.economic-debates.ro/art.1-leonida-dse2-2015.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Gaëlle Garnier & Aleksandra Gburzynska & Endre György & Milena Mathé & Doris Prammer & Savino Ruà & Agnieszka Skonieczna, 2013. "Recent Reforms of Tax Systems in the EU: Good and Bad News," Taxation Papers 39, Directorate General Taxation and Customs Union, European Commission.
    2. Marek Dabrowski, 2013. "Fiscal or Bailout Union: Where Is the EU/EMU’s Fiscal Integration Heading?," CASE Network Studies and Analyses 0466, CASE-Center for Social and Economic Research.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
    2. Boysen-Hogrefe, Jens & Gern, Klaus-Jürgen & Groll, Dominik & Jannsen, Nils & Kooths, Stefan & Plödt, Martin & van Roye, Björn & Scheide, Joachim & Schwarzmüller, Tim, 2015. "Das europäische Verfahren zur Vermeidung und Korrektur makroökonomischer Ungleichgewichte: Auswertung der bisherigen Erfahrung und mögliche Reformansätze," Kieler Beiträge zur Wirtschaftspolitik 7, Kiel Institute for the World Economy (IfW Kiel).
    3. Ludek Kouba & Michal Mádr & Danuše Nerudová & Petr Rozmahel, 2015. "Policy Autonomy, Coordination or Harmonisation in the Persistently Heterogeneous European Union? WWWforEurope Working Paper No. 95," WIFO Studies, WIFO, number 58136, April.
    4. Irena Szarowská, 2016. "Quality of Public Finance and Economic Growth in the Czech Republic," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 64(4), pages 1373-1381.
    5. Irena Szarowská, 2015. "Tax Shift by Economic Functions and Its Effect on Economic Growth in the European Union," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 63(6), pages 2127-2135.
    6. Ludek Kouba & Michal Madr & Danuse Nerudova & Petr Rozmahel, 2016. "Policy Autonomy, Coordination or Harmonization in the Persistently Heterogeneous European Union?," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 1, pages 53-71, March.
    7. repec:ipf:finteo:v:39:y:2015:i:3:p:115-137 is not listed on IDEAS
    8. Tatiana COVALSCHI & Lilia ROTARU, 2015. "The European Union’S General Budget- An Instrument For Economic Governance," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 7(2a), pages 407-419, September.

    More about this item

    Keywords

    Convergence; tax; structure; guidance; tax base; tax preferences;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H5 - Public Economics - - National Government Expenditures and Related Policies
    • H6 - Public Economics - - National Budget, Deficit, and Debt

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sdb:social:v:4:y:2015:i:2:p:1-10. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Adi Sava (email available below). General contact details of provider: http://www.economic-debates.ro/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.