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A Study on the Evolution of Tax Pressure in Romania

Authors
  • Vintilă, Georgeta
  • Ţibulcă, Ioana Laura
Type
Published Article
Journal
Annals of the Alexandru Ioan Cuza University - Economics
Publisher
De Gruyter Open
Publication Date
Jul 01, 2014
Volume
61
Issue
1
Pages
96–107
Identifiers
DOI: 10.2478/aicue-2014-0006
Source
De Gruyter
Keywords
License
Green

Abstract

Fiscal pressure is often considered a barometer for the impact and level of taxation experienced by individual taxpayers and businesses. In Romania, the study of the tax burden has been and will remain a highly debated topic in a national as well as European context. Thus, in this article, we conducted a descriptive statistical analysis of the evolution of the tax burden in Romania, and showcased the research results in different graphically expressive ways (maps, tables, graphs), all presented from a dual perspective. On the one hand, we followed the impact of taxation on households, and on the other hand, in a broader approach, we highlighted the tax burden reflected at the county and regional level

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