THE WAY EXCISE DUTIES EVOLVED IN ROMANIA AND EUROPEAN UNION IN TIME OF ECONOMIC CRISIS

VLAD Cristina, The Academy of Economic Studies, Bucharest, Romania

BREZEANU Petre , The Academy of Economic Studies, Bucharest, Romania

Abstract:
The paper aims to present the position of the excise duties during the last economic crisis in Romania and European Union. The first part is sumarising the empirical studies regarding the role of excise duties and the harmonization process at the EU level . Further, we used data for 2007-2012 period and we’d done an analysis regarding the structure of the tax system , bringing to the fore the excises, in 2007, the year when Romania had joined EU and in 2012, after five years of financial crisis. In the end, we emphasized the conclusions obtained with this article.

Keywords: Excise duties, harmonized, taxes, fiscal policy

JEL Classification: H20, H30, E20

Volume: 68, Issue: 4

Pages: 152 - 161

Publication date: December, 2016

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/68413vlad&brezeanu.pdf

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