Position of the Romanian Tax System Within the Typology of Tax Systems (original) (raw)
In this paper we propose to achieve a theoretical classification of tax systems based on theories and literature in this field, highlighting the specific characteristics of each type of tax system. Based on the typology performed, the evaluation of the Romanian fiscal system and its positioning within the typology of tax systems will be studied, with the presentation of results relevant to the stages of economic development and the changes in the structure of the tax system that generated its typological transit. We appreciate the fact that the work developed on two classification levels, one fundamentally theoretical and one practical, will be a useful tax guide, with the presentation of the fundamental characteristics of the fiscal systems and the assessment of government options in selecting the type of tax system implemented.
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