EXCISES HARMONIZATION IN THE CONTEXT OF ECONOMIC CRISIS IN ROMANIA

This article tries to present the major aspects concerning the excise harmonization in the context of economic crisis in Romania. The paper realizes an analysis of the harmonization steps in the European space underlining the current situation when the revenues from excises represent a valuable sour...

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Bibliographic Details
Published in:Annals of the University of Oradea: Economic Science
Main Authors: Chirculescu Maria Felicia, Roiban Iosif, Mara Eugenia Ramona
Format: Article
Language:German
Published: University of Oradea 2010-12-01
Subjects:
excise duty
tax harmonization
tax revenues
Online Access:http://anale.steconomiceuoradea.ro/volume/2010/n2/092.pdf
Description
Summary:This article tries to present the major aspects concerning the excise harmonization in the context of economic crisis in Romania. The paper realizes an analysis of the harmonization steps in the European space underlining the current situation when the revenues from excises represent a valuable source of financing the public expenditures. In Romania the harmonization process is not accomplished entirely, but the last increasing of the excises are due to this process.
ISSN:1222-569X
1582-5450

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