文章基本信息

标题：CONSIDERATIONS REGARDING THE TAX SYSTEM IN ROMANIA – IMPLICATIONS OF THE JOINING PROCESS
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作者：Toader, Stela Aurelia
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2007
卷号：6(511)(supplement)(vol2)
期号：6(511)(supplement)(vol2)
页码：43-48
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：This article is a short incursion in the tax system in Romania between 1990 and 2006, emphasizing mainly its level, as a discouraging factor for the business environment in our country. There are also reviewed the requirements existing at European level in matters of taxing, making assessments on the degree in which these can determine, for short term, modifications of the Romanian fiscal law.
关键词：fiscal pressure; direct taxes; indirect taxes; legislative harmonisation; Community Acquis.