Paliu-Popa, Lucia and Godeanu, Ionela-Claudia (2007): Fiscal Amendments Required by Romania's Accession to the European Union. Published in: Conference „Globalisation-Social and Economic Impact '07” , Vol. 1, (4. October 2007): pp. 436-439.
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On the background of creation of a unitary fiscal system at the European Union's level, the legislative framework in Romania on the financial-fiscal field underwent a series of amendments with a view to achieve the objectives related to the extension of the taxation basis, to taking over the directives in the field from the European Union's legislation and to improvement and simplification of the regulatory environment. Next we shall try to summarize the main legislative amendments, by type of tax and fee entered into force after 1 January 2007 that directly affect both the business environment in Romania and every single citizen.
|Item Type:||MPRA Paper|
|Original Title:||Fiscal Amendments Required by Romania's Accession to the European Union|
|Keywords:||amendments, accession, European Union, fee, tax, Member State, intra-Community acquisition, intra-Community delivery|
|Subjects:||E - Macroeconomics and Monetary Economics > E6 - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, Macroeconomic Policy, and General Outlook > E62 - Fiscal Policy
O - Economic Development, Technological Change, and Growth > O2 - Development Planning and Policy > O23 - Fiscal and Monetary Policy in Development
H - Public Economics > H3 - Fiscal Policies and Behavior of Economic Agents
|Depositing User:||lucia paliu-popa|
|Date Deposited:||16. Dec 2008 07:32|
|Last Modified:||12. Feb 2013 14:56|
 Law no. 571/2003 concerning the Fiscal Code, Title VI, Article 1601 simplification measure in the VAT field in order to control tax avoidance.
 L. Paliu-Popa, Contabilitatea financiară armonizată, [Harmonized Financial Accounting], vol. II, Spirit Românesc Publishing House, Craiova, 2003.
 L. Paliu-Popa, Contabilitate financiară II, [Financial Accounting II], Academic Publishing House Brâncuşi, Targu Jiu, 2007.