期刊名称：Transylvanian Review of Administrative Sciences
印刷版ISSN：1842-2845
出版年度：2005
卷号：15
出版社：Babes Bolyai University
摘要：This paper is trying to analyze the financial and fiscal reforms in Romania since 1989. The study is based on the necessity to be built a new fiscal system that meets the market economy’s requirements. The main concentration is focused on the debate of choosing tax policy. There are presented the two models of variation of income tax policy followed by Eastern European countries: flat income tax – a simple, efficient, but inequitable system (Estonia, Russia, Romania, etc.) and progressive income tax – a complex, inefficient, but equitable system (Hungary, Czech Republic, Slovenia, etc). At the end of this article are presented, also the main advantages and disadvantages of this these tax policies based on national statistics and other countries experiences.
