Ovidius University Annals: Economic Sciences Series (Jan 2019)
The Influence of the Variation of Taxes and Duties on the National Economy in the Context of Ensuring the Need for Revenues to the State Budget
Abstract
The article aims to make an x-ray of the main taxes in Romania during the post-crisis period and to identify the interdependence between their evolution and the economic growth against the need to overcome the economic crisis from 2008-2009. The fiscal burden influenced the evolution of the Romanian economy in the period following the economic crisis, the changes in tax rates bringing also pluses and minuses to the economy of the country. The poor efficiency of collecting taxes to the state budget but also the evolution of the evasion phenomenon slowed down economic growth rate of Romania during the post-crisis period, generating very difficult skids to correct.