CONSIDERAŢII GENERALE PRIVIND EVAZIUNEA FISCALĂ ÎN ROMÂNIA ÎN PERIOADA 1990-2013
GENERAL CONSIDERATIONS REGARDING TAX EVASION IN ROMANIA DURING 1990-2013
Author(s): I. Gabriel Năstase, Sorin Adrian CiupituSubject(s): Fiscal Politics / Budgeting
Published by: Universitatea Crestina "Dimitrie Cantemir"
Keywords: fiscal policy; VAT; excises; inflation; corruption; poverty;
Summary/Abstract: This study did not examines fiscal policy as a whole but focuses on the examination of indirect taxation-VAT and excises regime- in Romania, in the context of the demarche adhering to the EU.The analysis starts from the challenges that confronts Romania as a country in transition: institutional fragility, the multitude of companies operating in loss and a high volume of arrears (including to the budget), endemic corruption, increasing poverty etc.
Journal: Revista Univers Strategic
- Issue Year: VI/2015
- Issue No: 21
- Page Range: 46-67
- Page Count: 22
- Language: Romanian