文章基本信息

标题：Increasing the Efficiency of the Fiscal System – a Parallel between Poland and Romania
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作者：Carmen Valentina Rădulescu ; Dumitru Alexandru Bodislav ; Diana Mihaela 等
期刊名称：SHS Web of Conferences
印刷版ISSN：2416-5182
电子版ISSN：2261-2424
出版年度：2021
卷号：92
页码：1-10
DOI：10.1051/shsconf/20219208016
语种：English
出版社：EDP Sciences
摘要：Research background: This paper presents an overview and a fundamental analysis of the fiscal system in Romania and how it should be, also by showing one of the European champions on fiscal efficiency, the Polish system. Although we are talking about the 21st century, about evolution, economic, financial and fiscal sustainability, the Romanian tax system has been intensely blamed for its inefficiency, outdated procedures and last but not least the excessive bureaucracy. This topic was intensely discussed and debated both by the competent authorities who tried to identify the deepest issues and by the specialized press representing a great interest for both natural and legal taxpayers.Purpose of the article: The purpose of this paper is to identify the challenges, limits and solutions so that the Romanian tax system can become efficient and implicit, a model to follow for success. The paper shows how the Romanian fiscal system works and how taxes add to the degree of economic growth and what are the limits of actual system.Methods: The paper evaluates the actual literature, its conceptual limits, the classification and how it should be at technical level.Findings & Value added: The research will highlight the harmonization of the Romanian fiscal system with the European Union’s one and especially with one of its champions, Poland.
关键词：economic growth;fiscal system;efficiency;emerging markets;tax evasion