Trends in the evolution of fiscal system of OCDE and EU countries, and România Cover Image

Tendinţe în evoluţia sistemelor fiscale ale ţărilor membre OCDE, Uniunii Europene şi României
Trends in the evolution of fiscal system of OCDE and EU countries, and România

Author(s): Iulian Văcărel
Subject(s): Social Sciences
Published by: Editura Academiei Române

Summary/Abstract: In the beginning, this article briefly presents the general evolution of fiscal policies, during the XX-th century, within different countries. Enhancing the historical importance that regional organizations have had in orienting the countries’ fiscal policies, during the second half of the XX-th century, the author largely describes those policies and their evolution, in the next three chapters. Thus, it is presented the evolution of fiscal policies in the member-states of: OECD, EU for the reminded period, than the same analysis is made in the case of Romania, in the beginning of its EU integration. The conclusions presents personal opinions of the author regarding the budgetaryfiscal system of Romania, in the new context – Romania as EU country,trough several proposals and analyses.

  • Issue Year: XVIII/2007
  • Issue No: 3-4
  • Page Range: 339-381
  • Page Count: 43
  • Language: Romanian