Evolutia presiunii fiscale la nivel national. Comparatii internationale
THE EVOLUTION OF THE FISCAL PRESSURE ON A NATIONAL LEVEL. INTERNATIONAL COMPARISONS

Summary/Abstract: Romania has adopted a series of measures which should contribute to the strengthening of the competitive mechanisms, and the reform was based on the idea that the most important support which may come from the state is to create the constitutional and legislative frame which should strengthen the role of the competition in absorbing the tensions by rethinking the tax system, thus responding to the current requirements regarding the role of the state in economy. There were adopted a series of measures regarding the reduction of the fiscal pressure and there were some attempts to adapt this fiscal pressure to the requirements of a modern tax code. There were granted a series of fiscal facilities in order to sustain the capital, but which were materialized in increasing the profit left for the economic agents after paying the taxes. Based on principles practices in states having a market economy, the new income tax system was correlated with the new accounting system and the VAT mechanism.

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