FISCAL IMPACT OF ROMANIA'S ACCESSION TO THE EUROPEAN UNION - ADVANTAGES AND DISADVANTAGES

In this paper we present the main fiscal incidences manifested on the Romanian fiscal system, analyzed in terms of their realization in possible advantages or disadvantages, 15 years after Romania's accession to the European Union. We aim to highlight the advantages anticipated at that time, perceived as opportunities to reform and create a fiscal system stimulating economic development and their confirmation or possible transformation into certain disadvantages over the Romanian fiscal and economic system. We refer to the evolution of some indicators, of some tax rates and their translation in the fiscal and economic dynamics, in the period 2007 - 2021.