Weaknesses and Strengths in the Evolution of the Romanian Tax System

The tax system is a product of human thought, decision, and action because of the evolution of human society, created to meet financial objectives, to which are added the objectives of the economic and social system. The general objective of the research on the evolution of the tax system in Romania...

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Bibliographic Details
Published in:"Ovidius" University Annals. Economic Sciences Series (Online) 2024-02, Vol.XXIII (2), p.818-825
Main Authors: Oana Oprisan, Ana-Maria Dumitrache (Serbanescu)
Format: Article
Language:English
Subjects:
budget deficit
inflation rate
tax system
taxes
Online Access:Get full text
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Summary:The tax system is a product of human thought, decision, and action because of the evolution of human society, created to meet financial objectives, to which are added the objectives of the economic and social system. The general objective of the research on the evolution of the tax system in Romania is to understand the transformations and changes that have taken place in the country's tax system over time. This research aims to analyze the legislative, economic, and social changes that have affected the tax system and impacted on revenue collection for the state. The research on the evolution of the tax system in Romania and the identification of strengths and weaknesses has the overall aim of understanding and improving the functioning of the tax system, contributing to a more efficient tax administration, and promoting a healthier economic climate.
ISSN:2393-3127