ANALYSIS OF DIRECT TAXES AND EFFICIENCY OF THEIR COLLECTION IN ROMANIA

Elena Claudia Sîrbulescu, Luminita Pirvulescu, Ioana Iuliana Merce, Tiberiu Iancu, Ioana Anda Milin

Abstract


The purpose of the article is to explore the revenues from profit tax and income tax and salaries in Romania. These taxes constitute important components of the tax system. Also, the two categories of direct taxes have a special impact on the financial situations of taxpayers, but also on the economy as a whole. Direct taxes have a negative impact on economic growth through the decrease in income held, which influences consumption and investment decisions. Through the analysis carried out, the authors followed the dynamics of the two categories of direct taxes, with an emphasis on the efficiency of the collection rate. Through better collection of tax revenues and their increase, a problem of national economic security is solved, but at the same time that of national solidarity.

Keywords


profit tax; income and salary tax; income; economic growth

Full Text:

PDF

References


CIOBANU R., SAHLIAN D-N., VUŢĂ M., 2020, The Fiscal Burden in Relation to Income from Salaries. European Union Case Study, CECCAR BUSINESS REVIEW, 1, pp. 42-47, www.ceccarbusinessreview.ro

GRIVEI L., 2014, Studiul impozitului pe profit în România – aspecte fiscale şi contabile, Ecostudent - Revistă de cercetare ştiinţifică a studenţilor economişti, 4, pp.36-39

KOHLHASE S., PIERK J., 2020, The effect of a worldwide tax system on tax management of foreign subsidiaries, Journal of International Business Studies, 51, 1312-1330, https://doi.org/10.1057/s41267-019-00287-9

MIHĂILĂ N., 2019, Evolution of direct taxation in Romania. Tax regulations and costs, The Journal Contemporary Economy, 4 (4), pp.174-183

RĂDULESCU C.V, BODISLAV D.A., NEGESCU OANCEA D.M, 2021, Increasing the Efficiency of the Fiscal System – a Parallel between Poland and Romania, SHS Web of Conferences, Globalization and its Socio-Economic Consequences, 92, pp. 1-10, https://doi.org/10.1051/shsconf/20219208016

SÎBULESCU E.C, PÎRVULESCU L., FEHER A., IANCU T., 2024, Evolution of revenues from the value added tax in Romania, Lucrări Ştiinţifice, Management Agricol, XXVI (2), pp. 269-276

UBAGO Y., PASCUAL P., ZABALETA I., 2022, Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education, Journal of Policy Modeling, DOI: 44. 10.1016/j.jpolmod.2022.03.003

https://www.capital.ro, Accessed on 20.04.2025

https://www.consiliulfiscal.ro/, Annual report, 2019-2023, Fiscal Council, Romania

Constitution of Romania, https://www.constitutia.ro, Accessed on 10.03.2025

https://www.contzilla.ro, Accessed on 10.03.2025

https://economedia.ro, Accessed on 20.04.2025

https://cursdeguvernare.ro, Accessed on 12.04. 2025

https://evz.ro, Accessed on 12.04. 2025

https://mfinante.gov.ro, Accessed on 12.04. 2025

https://www.noulcodfiscal.ro, The updated Fiscal Code, Accessed on 10.03.2025

https://www.profit.ro, Accessed on 12.04. 2025

https://static.anaf.ro, Accessed on 10.03.2025


Refbacks

  • There are currently no refbacks.


Copyright (c) 2025 Elena Claudia Sîrbulescu, Luminița Pîrvulescu, Ioana Iuliana Merce, Tiberiu Iancu, Ioana Anda Milin

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

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

______________________________________________________________________________________________

Banat`s University of Agricultural Sciences and Veterinary Medicine “King Michael I of Romania” from Timisoara
Faculty of Management and Rural Tourism
300645, Timisoara, Calea Aradului 119, Romania

E-mail: tabitaadamov2003 [at] yahoo.com
Phone: +40-256-277439, Fax.: +40-256-277031