Record Details

The Tax Reform of Romania Since the Transition to Market Economy

Transylvanian Review of Administrative Sciences

View Archive Info
 
 
Field Value
 
Title The Tax Reform of Romania Since the Transition to Market Economy
 
Creator LAZĂR, Dan Tudor; Associate professor, The Department of Public Administration, the Faculty of Political, Administrative and Communication Sciences, The “Babeş-Bolyai” University, Cluj-Napoca
 
Subject —
 
Description This paper is trying to analyze the financial and fiscal reforms in Romania since 1989. The study is based on the necessity to be built a new fiscal system that meets the market economy’s requirements. The main concentration is focused on the debate of choosing tax policy. There are presented the two models of variation of income tax policy followed by Eastern European countries: flat income tax – a simple, efficient, but inequitable system (Estonia, Russia, Romania, etc.) and progressive income tax – a complex, inefficient, but equitable system (Hungary, Czech Republic, Slovenia, etc). At the end of this article are presented, also the main advantages and disadvantages of this these tax policies based on national statistics and other countries experiences.
 
Publisher Babes Bolyai University
 
Contributor —
 
Date 2005-10-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://rtsa.ro/tras/index.php/tras/article/view/223
 
Source Transylvanian Review of Administrative Sciences; 2005: Issue No. 15 E/October; 121-130
1842-2845
 
Language eng
 
Relation http://rtsa.ro/tras/index.php/tras/article/view/223/218
 
Rights Copyright (c) 2014 Transylvanian Review of Administrative Sciences