The Romanian Fiscal System - Structure and Levels of Taxes

Authors

  • Ramona Ciobanu Transilvania University of Brasov, Romania

Keywords:

the fiscal policy, the fiscal apparatus, the fiscal system

Abstract

The fiscal policy represents the instruments used by the state in determining fiscal processes such as forming taxes and the distribution of public expenses, for ensuring budget equilibrium. The purpose of these fiscal instruments is to ensure economic growth. The structure of the Romanian Fiscal System is defined by the tax code. This Code prescribes the levels of various categories of tax forms.

Author Biography

Ramona Ciobanu, Transilvania University of Brasov, Romania

Dept. of Law

Published

2007-01-15

Issue

Vol. 12(47) (2005)

Section

LAW

License

Copyright (c) 2005 Bulletin of the Transilvania University of Braşov. Series VII: Social Sciences • Law

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.