Munich Personal RePEc Archive

Passenger cars taxation. Romania's case

Lazar, Sebastian (2009): Passenger cars taxation. Romania's case. Published in: CD of the VII International Scientific Conference - Management, Economics and Business Development in the New European Conditions (29. May 2009)

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Abstract

The paper presents the Romania tax framework concerning passenger cars taxation in a comparative manner in European context. This framework causes a lot of criticism from European officials and led to some reconsideration that shaped the actual form, which, in our opinion, can be further improved. The paper designs a new methodology of the assessment of the tax, which smoothed its progressivity, which can be considered as exaggerate.

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