Evoluția fenomenului fiscal

Dan Tudor LAZĂR, Adrian INCEU, Paul ZAI


This paperwork is trying to present the evolution of the revenue system beginning with ancient times and is focusing on Romanian Internal Revenue System before and after 1989. Lately, the main characteristic of the Romanian Internal Revenue System is the shift in terms of indirect taxes growth versus direct taxation. Subsequently, this shift came out as the incidence of several factors, such as: the general immaturity of the system, an incoherent fiscal policy, as well as due to the personnel shortcomings and lack of adjustment to the best practices in the field. Thus, we may conclude that the revenue phenomenon in countries passing through a transition period is similar to the beginnings of the system when the state power made its way to various abuses. The fact that countries in transition persisted in making the same mistakes as other developed states prolonged this negative phenomenon.

Text integral:



  • În acest moment nu există referințe.

Creative Commons License
Revista Transilvană de Științe Administrative by RTSA is licensed under a Creative Commons Attribution 4.0 International License.
Based on a work at http://rtsa.ro/rtsa

ISSN – L = 2247 – 8329 | ISSN = 1454 – 1378 |  © AMP

The opinions expressed in the texts published are the author’s own and do not necessarily express the views of TRAS editors. The authors assume all responsibility for the ideas expressed in the materials published.