6533b862fe1ef96bd12c6e8c
RESEARCH PRODUCT
Taxation in Romania – Some Positive Aspects
Liliana BunescuCarmen Comaniciusubject
Double taxationPublic economicsEconomic policyRomanianTax administrationGeneral EngineeringEnergy Engineering and Power TechnologyInternational taxationAdministration (probate law)language.human_languageVoluntary tax complianceTaxationFiscal freedomlanguageEconomicsRevenueQuality standardsTax administrationTax lawdescription
Abstract The field of taxation is often a subject of analysis, due to its importance for the formation and administration of public financial resources. By taking into account the local, national and international size of taxation, may be thus identified strengths, weaknesses, opportunities and threats. Although the taxation in Romania is often criticized both by taxpayers and by specialists, there is a progress in taxation field as a result of actions taken in forming and managing fiscal revenues. Without claiming an exhaustive approach, through this article we mention some positive aspects of Romanian taxation. We believe that these should be consolidated and continued.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2013-01-01 | Procedia Economics and Finance |