Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 16 ISSUE 1
Written by Daniela SIMTION
The paper aimed to analyze the use of taxes as an economic-financial instrument in Romania, comparatively with other EU states. The main aspects approached have been: total taxes, direct and indirect taxes, contributions to social insurance, profit tax, wage expense efficiency due to fiscal taxes. Romania has a more relaxed tax system compared to the EU average and other member states. Taxes are used as a financial tool to enrich the state and local budgets. State intervenes through legal regulations in the tax area that have the effect of positively influencing certain sides of the economic activity and gaining economic leverage character.
[Read full article] [Citation]
financial instruments
Next Issue will be published in April
