Consideraţii teoretice privind noile reglementări fiscale
Theoretical considerations regarding the new fiscal regulation

Summary/Abstract: Recent years have highlighted the idea that Romania's budget and fiscal policies were predominantly drew and based on short-term and political reasons, without taking into account the negative effects on public finances. Moreover, an unpredictable fiscal policy has negative consequences with regard to the economic environment, because frequent assessments and tax changes influence the actions of economic agents.The objective of enacting modification to the fiscal legislation should involve ensuring a unitary, stable, coherent and clear frame to such regulation, also taking into account European tendencies and, obviously, international agreements of which Romania is part.

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