arhiva » Anul 2004 » Numarul 2(11) din 2004
NOUL COD FISCAL AL ROMANIEI
This paper is trying to present „the newer Romanian fiscal framework”. The fiscal code was expected to solve some fundamental issues such as: unification and harmonization of Romanian fiscal legislation with the European Union’s regulations; the stability of fiscal frame and not at least the clarity of fiscal laws. Even if there are a lot of questions and unsolved problems we adopted a positive approach because it was the first major step to reform the fiscal system since December 1989. The article contains a short presentation of the most important fiscal revenues regulations, a comparative approach with other countries fiscal laws and at the end some critics of the fiscal code.
