Sistemul fiscal din România, dezvoltare sau regres, o analiză comparativă cu țările UE

Abstract

The fiscal system incorporates all the duties and the taxes established in a Member State with the role to procure the necessary for its revenue. Each of this taxes has a contribution and a specific influence on the taxpayers. The main goal of this paper is to analysis, evaluate and compare the sides of the application of the direct, indirect and a social contributions on the economic environment, as well as the gross domestic product from România, compared with the situations recorded at the level of the European Union, during the period 2006-2017. JEL: H24