The Fiscal Pressure in Romania in the Context of Economic Crisis

Autor: Daniela Penu, Diana Mihaela Apostol, Cristina Balaceanu
Rok vydání: 2013
Předmět:
Zdroj: Knowledge Horizons - Economics. 5(4):106-110
Popis: Starting from 2008 the effects of the economic crisis are being also felt in our country. Under these circumstances Romania had to take a series of fiscal measures which were aimed at reducing the budgetary deficit. These measures were aimed on the one hand to increase taxation, to reduce the tax evasion and to improve the revenue collection system and on the other hand to reduce budgetary expenditures. In this paper we propose an analysis of the tax burden in Romania regarding both the indirect taxation and the direct taxation.
Databáze: OpenAIRE