EVOLUTION OF DIRECT TAXATION IN ROMANIA. TAX REGULATIONS AND COSTS

In this paper we present the main tax measures regarding the profit tax and the income tax that were implemented during the period 2005-2017 and we try to identify the share of direct taxes (income and profit taxes) in the total costs for the population and for the companies, as well as the amount allocated by National Agency for Fiscal Administration (NAFA) to administer these direct taxes. In order to achieve these objectives, we use a descriptive methodology, as well as an analysis based on the balance sheet, the documents needed being the Consolidated General Budget of the Ministry of Finance, the NAFA Expenditure Balance, Financial State (Centre for Financial and Monetary Research ”Victor Slavescu”, 2017, ”Financial Indicators of the population"), as well as tax legislation in Romania.