FISCAL REFORM IN ROMANIA COMPARED TO BULGARIA

Marinela Bărbulescu, Alina Hagiu

Abstract


The Bulgarian tax authorities, which have successfully implemented a modernization program with the support of the World Bank, a program that Romania abandoned after six years of postponements and extensions, have clearly superior results to the domestic tax authorities in terms of increasing collection. Even if the crisis caused by the covid-19 pandemic forced the Ministry of Finance to speed up the digitalization of the fiscal system, the statistical data show that we are still far from the EU average in terms of the degree of tax revenue collection. In this paper we aim to analyze Bulgaria's tax reform and to identify how the neighboring country has managed to increase its tax revenues collected from the state budget so as to provide a model of good practice that can be implemented in the case of Romania's fiscal system, given the fact that our country is among the last in the EU in terms of revenue collection efficiency.

Keywords


reform; good practices; performance; efficiency; fiscal revenue;

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References


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Copyright (c) 2021 Hagiu Alina, Bărbulescu Marinela

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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

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Banat`s University of Agricultural Sciences and Veterinary Medicine “King Michael I of Romania” from Timisoara
Faculty of Management and Rural Tourism
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