COMPARATIVE ASPECTS OF THE FISCAL ADMINISTRATION IN ROMANIA COMPARED TO BULGARIA, POLAND AND HUNGARY

Abstract

The role of the tax authorities is to collect sufficient revenue to cover expenditure and to ensure that all taxpayers contribute to the government's funds in accordance with the provisions of the Tax Code. The aim of this paper is oriented towards a comprehensive and comparative assessment of the tax administration in Romania and that of Bulgaria, Poland and Hungary, as well as the positioning of Romania within the European Union in terms of the effects of tax policies. The present analysis is largely based on statistical data made public by eurostate.com. Regarding our country, in the medium and long term, a greater fiscal/budgetary adjustment is needed to ensure fiscal/budgetary sustainability and to face new challenges. It is clear that a large share of this large adjustment must come through measures that generate tax and budget revenue growth, with budget expenditure on an upward trend.

Keywords

• tax administration
• direct taxes
• indirect taxes
• social contributions
• digitisation
• european union