TENDENCIES IN THE DEVELOPMENT OF BUDGET REVENUES UNDER THE IMPACT OF TAX POLICY OF ROMANIA

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie

卷:1

DOBROTĂ GABRIELA¹ 

[1] CONSTANTIN BRÂNCUȘI UNIVERSIY OF TÂRGU JIU;

关键词: budget revenues;    fiscal policy;    direct and indirect taxes;   

DOI  :  

来源: DOAJ

【 摘 要 】

Currently, the need to ensure sustainable development has become a central point of debates and of the economic policies.Obviously, the influence of the level of financial resources mobilized at the state level is crucial, reason for it is necessary to promotea sustainable fiscal policy. The purpose of this paper is to analyze the influence of fiscal policy measures on budget revenues, interms of volume and their structure in Romania. Empirical researchs realised, reflected a longitudinal study that targeted budgetincome trends between 2006-2015, both in terms of total volume and in terms of revenues for each category of taxation. The resultsof this study demonstrate the use of a pro-cyclical fiscal policy, with negative effects in terms of the impact on the budget deficit anda poor correlation with other components of macroeconomic policy.

【 授权许可】

Unknown