Direct Taxation Reform in Romania After the Great Union
Direct Taxation Reform in Romania After the Great Union

Summary/Abstract: This paper aims to analyze the reforms that shaped the fiscal policies of Greater Romania, amid the changes brought forth within the country after the Great Union of 1918. The addition of the new provinces, with special emphasis on Transylvania, prompted the government in Bucharest to tailor a comprehensive set of measures in the areas of direct and indirect taxation, meant to take into account the specific development of the former, as well as to further the modernization efforts emblematic of Romania’s orientation in the interwar period. The data from Statistical Yearbooks published at that time provides us with an insight into the types of taxes envisaged, the manner in which budgets were executed, and the contribution of each province to the overall national budget.

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