Analiză comparativă a regimului de impozitare a resurselor energetice minerale

Abstract

The taxation regime for mineral energy resources plays a crucial role in shaping national economic policies, influencing both government revenues and the attractiveness of the energy sector for investors. This study provides a comparative analysis of Romania’s taxation system for mineral energy resources, highlighting its structure, key fiscal mechanisms, and alignment with international best practices. The research examines the impact of taxation policies on investment decisions, resource exploitation, and economic sustainability. By comparing Romania’s fiscal framework with those of other countries, this study identifies strengths, weaknesses, and potential areas for reform. The findings suggest that a balanced approach to taxation—one that ensures both revenue optimization and sector competitiveness—is essential for long-term economic growth and environmental sustainability. The study also offers policy recommendations to improve fiscal efficiency while aligning with European energy directives and sustainable development goals. CZU: 336.221.2:620.91(498); JEL: H21, H23, Q48, Q38