Acta Universitatis Danubius. Administratio, Vol 6, No 2 (2014)

How Romania Can Use Its Tax System for More than Just Raising Revenue and in Fact to Grow Its Economy

Kevin A. Diehl


Abstract: Tax systems can be more than just the means that governments utilize to fund their budgets. In fact, the Romanian tax system can have provisions for revenue raising, economic growth, social projects, political issues, environmental causes, ease of administration then, and judicially created principles. Whereas the country’s recent experience with Government Emergency Ordinance 34/2009 showed that raising taxes during recessions does not usually work, the Romanian government can actually grow its economy just through proper management of tax principles. This paper seeks to present some tax alternatives that exist in other countries that Romania could adopt for this growth. The methodology will be case study primarily of the US tax system by comparison. The results are that other options exist for the Romanian government to use in its tax system directly to grow its economy and, in solving other issues through the tax code, also indirectly grow its economy.


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