REFORMING THE TAX CODE: MODERN PRINCIPLES OF TAXATION
REFORMING THE TAX CODE: MODERN PRINCIPLES OF TAXATION
Author(s): Ştefan MihuSubject(s): Economy
Published by: Addleton Academic Publishers
Summary/Abstract: Romanian fiscal system reform made by rewording the tax code and building a modern tax system based on new principles, adapted to the trends and achievements specific to the European Union, is the main goal in state reformation. Lately, in Romania, it has been discussed more extensively at the political-decision level, about the need to reform the state. This general reform included the judiciary reform, the education reform, the reform of public health and so on, but nobody talked about the imperative reform needed to support all other reforms: the Romanian tax reform, that, due to premature aging, has become an obstacle both in strengthening and modernizing the State, and to the business community and other taxpayers.
Journal: Economics, Management, and Financial Markets
- Issue Year: 6/2011
- Issue No: 1
- Page Range: 942-948
- Page Count: 7
- Language: English
- Content File-PDF
