Comportamentul fiscal al României în timpul crizei
Romania's fiscal behavior during the economic crisis

Summary/Abstract: The tax system is one of the pillars of public policies of any state which is strongly influenced by political, economic and social factors. Within the member states of the European Union, the tax systems have undergone significant and increasingly complex changes, motivated mainly by the global economic crises, the increase of transparency and communication between Member States and the negative impact of taxes on economic growth. These changes aimed achieving the most significant economic growth and price stabilization. This paper analyzes the Romanian fiscal policy and the measures taken in the context of the economic crisis from 2009 to 2012. The results reveal how the tax system changes combat the negative evolution during economic crisis considering Romania and other member states cases.

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