文章基本信息

标题：The fiscal system in Romania vs the fiscal system in the European Union member states
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作者：Ciobănaşu, Marilena ; Crețan, Georgiana Camelia ; Postole, Mirela Anca 等
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2015
卷号：XXII
期号：Special(II)
页码：154-162
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：Fiscal environment appears to be a factor of instability in the development of Romanian economy and that is because during the last ten years, it suffered the most important tax changes, either too quick or too slow. No matter the type, location and size of a business, the fiscal system represents a major factor in the investment decision. Thus, this paper aims to emphasize the differences between the Romanian fiscal system and those of the other states of the European Union, especially within the area of profit tax and VAT. The results show that consistent efforts were made to redesign the tax systems of the Member States in a way in which to put even more emphasis on creating new jobs and growth, but essentially, to ensure fairness.
关键词：fiscal system; taxes; contributions; competitiveness; strategy.