Fiscal reform in Romania compared to Bulgaria
Lucrari Stiintifice, Universitatea de Stiinte Agricole Si Medicina Veterinara a Banatului, Timisoara, Seria I, Management Agricol
; 23(2):255-261, 2021.
Article
in English
| CAB Abstracts | ID: covidwho-1573252
ABSTRACT
The Bulgarian tax authorities, which have successfully implemented a modernization program with the support of the World Bank, a program that Romania abandoned after six years of postponements and extensions, have clearly superior results to the domestic tax authorities in terms of increasing collection. Even if the crisis caused by the covid-19 pandemic forced the Ministry of Finance to speed up the digitalization of the fiscal system, the statistical data show that the researchers are still far from the EU average in terms of the degree of tax revenue collection. In this paper the researchers aim to analyze Bulgaria's tax reform and to identify how the neighboring country has managed to increase its tax revenues collected from the state budget so as to provide a model of good practice that can be implemented in the case of Romania's fiscal system, given the fact that our country is among the last in the EU in terms of revenue collection efficiency.
Investment, Finance and Credit [EE800]; Social Psychology and Social Anthropology [UU485]; Economics (General) [EE000]; public finance; budgets; efficiency; finance; modernization; World Bank; Romania; Bulgaria; Balkans; Southern Europe; Europe; European Union Countries; upper-middle income countries; very high Human Development Index countries; Rumania; IBRD; International Bank for Reconstruction and Development
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Collection:
Databases of international organizations
Database:
CAB Abstracts
Language:
English
Journal:
Lucrari Stiintifice, Universitatea de Stiinte Agricole Si Medicina Veterinara a Banatului, Timisoara, Seria I, Management Agricol
Year:
2021
Document Type:
Article
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