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A Study on the Evolution of Tax Pressure in Romania

Author

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  • Vintilă Georgeta
  • Ţibulcă Ioana Laura

    (Bucharest University of Economic Studies Bucharest, Romania)

Abstract

Fiscal pressure is often considered a barometer for the impact and level of taxation experienced by individual taxpayers and businesses. In Romania, the study of the tax burden has been and will remain a highly debated topic in a national as well as European context. Thus, in this article, we conducted a descriptive statistical analysis of the evolution of the tax burden in Romania, and showcased the research results in different graphically expressive ways (maps, tables, graphs), all presented from a dual perspective. On the one hand, we followed the impact of taxation on households, and on the other hand, in a broader approach, we highlighted the tax burden reflected at the county and regional level

Suggested Citation

  • Vintilă Georgeta & Ţibulcă Ioana Laura, 2014. "A Study on the Evolution of Tax Pressure in Romania," Scientific Annals of Economics and Business, Sciendo, vol. 61(1), pages 1-12, July.
    • Handle: RePEc:vrs:aicuec:v:61:y:2014:i:1:p:12:n:6
    DOI: 10.2478/aicue-2014-0006
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    References listed on IDEAS

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