Noul Cod Fiscal al României

Abstract

This paper is trying to present „the newer Romanian fiscal framework”. The fiscal code was expected to solve some fundamental issues such as: unification and armonization of Romanian fiscal legislation with the European Union’s regulations; the stability of fiscal frame and not at least the clarity of fiscal laws. Even if there are a lot of questions and unsolved problems we adopted a positive approach because it was the first major step to reform the fiscal system since December 1989. The articol contains a short presentation of the most important fiscal revenues regulations, a comparative approach with other countries fiscal laws and at the end some critics of the fiscal code.