期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2014
卷号：1
期号：6
页码：96-103
语种：English
出版社：Academica Brâncuşi
摘要：The objective of this paper is to outline the recent dynamics of the indirect taxation in the European Union member states, with a special focus on the Romanian case. We could notice that indirect taxation continues to play an important role for all the member states, in their attempt to recover from the global economic crisis. Morover, we have presented some of the recent changes in the legislative frameworks, which happened with a rather rapid pace, and contributed to a rather challenging business climate.
