期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2014
期号：6
页码：247-254
语种：English
出版社：Academica Brâncuşi
摘要：In this paper we conducted a brief analysis of the tax system in Romania compared to other EU Member States,taking into account the main characteristics of tax systems in terms of direct taxation,indirect taxation,and social contributions to the achievement of budgetary revenues.Studies show that taxation Member States of the European Union in recent years has been marked by increasing tax burden by implementing measures aimed in particular indirect tax increases,but nevertheless there were a number of changes at the level of direct taxation and social contributions.
