AN ATTEMPT TO DESIGN A FISCAL PROFILE OF THE ROMANIAN TAX SYSTEM

Abstract

In this paper we analyse the Romanian tax system in terms of tax structure and tax rates, in relation to countries in the geographical area of Romania, trying to configure a tax profile of the Romanian tax system. The methodology used combines the empirical analysis of statistical data and their interpretation, with the identification of causalities, in convergence with the objective. The debate and concern are justified by the fact that there are no concrete pragmatic "recipes" for adjustments to guarantee the success of fiscal policy measures, but there are theories that are valid under certain conditions, many of them in conditions of relative economic stability, aiming at adjustments and fine adjustments, with discreet effects on the economy, and less optimal solutions to shocks of the magnitude of recent ones. The results obtained, we appreciate, reflect the current general situation of the Romanian tax system, revealing adjustable and improved aspects, which may prove useful in future more complex analysis of tax authorities in the design of a medium- and long-term fiscal strategy.

Keywords

• tax structure
• tax revenue
• tax rates
• tax regime
• tax competition