EFFICIENCY OF FISCAL REVENUE COLLECTION IN ROMANIA IN THE PERIOD 2010-2019

COMAN (LINTA) Mariana Luminita, University of Craiova

BANICA Genifera Claudia, University of Craiova

Abstract:
In this article we aim to present the importance of fiscal revenues in the economy of a country, to elaborate an analysis of the performance of tax revenue collection in Romania in 2010-2019, identifying the factors that led to low fiscal revenue collection and the actions necessary in order to lead to increasing the collection of fiscal revenues. We expect to see a decrease in the fiscal revenue collection due to the inefficient administration, excessive bureaucracy and high tax evasion.

Keywords: efficiency, revenue collection, tax revenue

JEL Classification: H21

Volume: 73, Issue: Special

Pages: 49 - 63

Publication date: December, 2021

DOI: 10.56043/reveco-2021-0045

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/73S04coman&banica.pdf

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