期刊名称：Studies and Scientific Researches: Economics Edition
印刷版ISSN：2066-561X
电子版ISSN：2344-1321
出版年度：2008
期号：13
页码：56-60
DOI：10.29358/sceco.v0i13.18
语种：English
出版社：University of Bacău
摘要：Fiscal policy constitutes – within the state's economic policy – a system by means of which the taxes and duties owed to the country's consolidated budget are established and collected. Taking into account the role fiscal policy has been playing since Romania's admission in the European Union,one of the goals ceaselessly looked for is its adapting to the international community's acquis through the implementation of the European directives in our context. The EU directives make reference to direct taxes: dividend tax,interest income tax,assets transfer,shares exchange,income taxation for the non-residents,and so on,along with the indirect taxes: valueadded tax,excise duties,etc. The paper approaches the main provisions within the contents of the European directives as well as the means of their implementation in the Romanian fiscal legislation regarding various types of taxes. The implementation of the European directives has been simultaneous with the establishing of measures concerning fiscal fraud prevention,frauds liable to have a negative impact on the state's consolidated budget.
