SOME CONSIDERATIONS FOR IMPROVEMENT ROMANIAN TAXATION

Abstract

The two terms, improvement and modernization are increasingly used to analyze tax issues, because the trend is towards ensuring optimal in terms of taxation and tax settlement to the criteria of normality, so that it becomes a key component of economic and social life of any nation. Through this article, we try to address some aspects to be taken into account when it comes to improving a tax system or tax activity, especially for the situation in Romania.improvement, optimal taxation, efficiency, fiscal management, fiscal rules