publication . Article . 2008

FISCAL SOVEREIGNTY IN ROMANIA – EUROPEAN UNION MEMBER STATE

Lidia Daniela I. Roman;
Open Access
  • Published: 01 Jan 2008 Journal: Theoretical and Applied Economics, volume 11(528)(supplement), issue 11(528)(supplement) November, pages 17-22
Abstract
The Romania`s adhesion to the European Union involves multiple transformations with a direct impact upon many fields, such as law`s field, especially economic, fiscal laws. Taxation system should be both efficient and equitableone of the important problem is sovereignty of state became member of one regional organization, his fiscal sovereignty, state’s atributes in this field. Who can decide fiscal policy, direct taxes or taxes upon consumption? Is it attended by this adhesion to the sovereignty? There are some questions appreciated as very important which we try to answer in this paper.
Subjects
free text keywords: sovereignty; fiscal sovereignty; adhesion; fiscal policy; European communitary law.
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