IMPACT ON THE EVOLUTION OF THE INTERNATIONAL SYSTEM OF TAXATION AND CUSTOMS OF ROMANIAN MODERN AND CONTEMPORARY PERIOD (1859 - 2013)

Abstract

Since the formation of the United Principalities (24/01/1859), Romania has undergone a series of profound, permanent reforms of its fundamental institutions. The international context had an influence important, often enteritis in shaping its institutions, including the system of taxes. We plan to make a brief review of taxation in modern Romania, starting from the formation of the United Principalities (1859) via the international recognition of Romania as a kingdom (1881), the formation of the National Unitary (1918) international recognition (1919 - 1921), the interwar period (1918-1939), the Second world War (1939-1945) suffered territorial losses in 1940 , the communist period (1945-1989), the post-communist period (1989-2006), will deepen in a future article pre and post EU accession in terms of fiscal and customs.

Keywords

• The international system of taxation
• customs Regulation
• Customs Code of the European Union
• Community customs legislation.