ANALYSIS OF THE FISCAL POLICY IN ROMANIA IN THE CONTEXT OF THE REFORM OF THE FISCAL OBLIGATIONS
Autor (i): Paul Cosmin Alin Enăchescu
JEL: E62, E63, H8
Cuvinte cheie: fiscal system, economic policy, fiscal policy, tax revenues
Abstract:
In the sense of achieving the objectives of the fiscal system, if a concentration of conceptual
delimitations is used, we can analyze how the fiscal policy incorporates the set of methods and techniques for
determining and collecting taxex, fees and contributions. Practically, the paper aims to update the state of
knowledge of the subject and to highlight the role and objectives of fiscal policy promoted by public decision
makers in the period 2015-2020 and the influences that these strategies have had at the macroeconomic level. In
the absence of an integrated database could detect the efficiency of the fiscal policy in Romania, this study
implies the comprehensive analysis of the fiscal revenues from the analyzed period, in the context of the
implementation of the reform of the fiscal obligations.