ANTI-CRISIS TAX MEASURES IMPLEMENTED IN ROMANIA DURING 2009-2011

2012

This paper is a centralization of fiscal measures decided by the Romanian Government. These measures were taken during 2009 - 2011 in order to counteract the negative effects of financial crisis. At the end of paper it can be found some possible future fiscal measures to be taken in our country, which were not included in Government vision.

SOME COORDINATES REGARDING THE ROMANIAN TAXPAYERS BEHAVIOR

2015

FACTORIAL ANALYSIS OF FISCAL PRESSURE IN ROMANIA: 2008 - 2011

2013

The existence of any modern state is unthinkable without a tax system's efficiency and performance through pressure on taxpayers. Tax burden may be easier as long as it is not excessive. This paper aims to analyze the factors which influence overall tax burden calculated at the Romanian state budget level by using two factorial models for decomposition of the tax burden, a synthetic one and an analytical one. This goal is preceded by a dynamic and structural approach of the tax burden in Romania during 2000 - 2011 in relation to changes in tax burden of the EU Member States.

ANALYSIS OF CORRELATION BETWEEN TAX REVENUES AND OTHER ECONOMIC INDICATORS IN EUROPEAN UNION MEMBER STATES

2014

This paper aims to identify the presence or absence of a connection between some factors that influence the evolution of tax revenue in the EU and to quantify its intensity using Pearson correlation coefficient. Testing the bivariate correlation between tax revenues and a range of 15 causal factors lead to a division of variables that determine the evolution of tax revenues into three categories: significant factors such as GDP, net national income per capita, gross added value, gross salary, current account balance, less significant factors of tax revenue such as the employment rate, public expenditures, public debt, and foreign direct investment, and non-factors of tax revenues such as un…

ISSUES ON THE POSITION OF EUROPEAN EASTERN COUNTRIES IN WORLD RANKINGS INCLUDING ELEMENTS OF TAXATION

2012

Taxation is an essential component of any nation. Taxation, with its economic and social implications, is taken into account when the world rankings are made. The level of fiscal pressure, the design of the tax system, the number of taxes, the relationship between taxpayers with the fiscal administration, the principles of taxation, the existence of a real partnership between the taxpayer and the state are a part of fiscal elements that determine attractiveness or rejection from a particular country. Without claiming an exhaustive approach, our work presents some fiscal aspects from Eastern European countries found in world rankings, by emphasizing the influence of these factors on the posi…

WHICH ARE THE FUTURE REVENUES OF THE EUROPEAN UNION SINCE2014?

2012

The new EU multiannual financial framework must bring some changes in methods of EU funding. European public revenue reform is needed to cover the weaknesses in the period 2007-2013. The EU financing reform covers three main elements: the simplification of the Member States` contributions, the introduction of new own resources, and the reform of correction mechanisms. This paper begins with a presentation and analysis of current EU funding system, of its characteristics, but it also contains a number of proposals for the new revenues of the EU budget from 2014 to 2020.

WHAT INSTITUTIONS HAVE RESPONSABILITIES IN THE FIELD OF TAXATION IN ROMANIA?

2011

In everyday language, to refer to a state institution dealing with the establishment, collection and tracking contributions to state tax authorities use the term tax authorities. Under this "dome" called FISC sits all public institutions, which în their activity, directly or indirectly perceive and seek public financial resources consist of taxes and contributions. Through this article, we try to find answer to the question of title, exceeding the fields created by Ministry of Public Finance and presenting public institutions under the jurisdiction of other ministries, but with the powers in tax matters.

WHAT PROMOTION TECHNIQUES USE ROMANIAN TAX ADMINISTRATION TODAY?

2013

Promotional activities in the field of taxation have as main objective to influence the fiscal behavior of taxpayers. Fiscal policy promotion involves a set of actions to boost a free consent of taxpayers to pay tax liabilities. Tax institutions are interested in creating a favorable attitude of taxpayers towards taxes. Communication between taxpayers and public institutions is vital because tax administration should assure taxpayers’ information about its existence and mission. Starting with these premises, the paper presents some current techniques of promotion used by Romanian public institutions to promote their image among taxpayers.