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Fiscal reforms - Romania's Integrating Actions to EMU

机译：财政改革-罗马尼亚对欧洲货币联盟的一体化行动

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As a direct absolute drawing rule to the public authority's disposal, taxes are also the main regulators and engines of the social and economic system. However, their functions' exacerbation by growing the fiscal burden could lead to very negative social and economic consequences, since an old saying predicted that "it might kill the goose with the golden eggs". The estimation of the fiscal burden derives from a classic index that expresses the part of GDP that state takes as taxes and that might be relatively bigger in the developed countries than in the developing ones, directly connected with the whole volume of the national revenue. Associated with the fiscal policy, the term of fiscal pressure is widely spread in the literature and indicates the magnitude of the national revenue redistribution through taxes. Generally, it is a specialized word that expresses the average of the fiscal burden's intensity as a tax-payers' obligation to the central and local public authority. The amplitude and dynamics of the fiscal pressure is measured and estimated through the fiscal taxation ratio that is established by law or fiscal regulations. It is a fiscal coefficient expressing the very share of the national revenue taken by the state and is calculated as a percentage ratio for tax payments/revenues to the GDP considering. There are three ratios usually employed (low ratios, high ratios and optimum ratios) according to the average values of the fiscal taxation ratios on relatively long term of a certain country or group of countries, and by reference to the average ratios existing at a given moment in the countries at the top of world economy as well. To a certain extent, the present rise of the Romania's economy and social development reflects the existing global tendencies which are materialized in what the specialists call the transitional path towards the informational society, i.e. the society of knowledge and consciousness. As another challenge for the country, the integrative process requires the substantiation of a strategy that aims at gradually catching up with the countries that have developed within normal parameters along the trajectory of social and economic progress. Both support and motivation, the present Romania's struggle for integration in the European Union is actually an effort towards its social and economic second modernity. Being permanently interdependent with other macro-economic processes and policies, tax planning and tax policy play an important role both in ensuring and improving the financial stability and in sustaining an adequate environment for all economic activities. Although their different approaches and methods, tax planning and tax policy deal with the management of the accumulated public financial resources, i.e., the dynamics of fiscal pressure itself. The present study aims at analyzing the impact of fiscal reforms as reflected in the dynamics of the fiscal pressure from the perspective of various tax ratios and also the way it was felt against the integration in the euro zone background. Considering the context of the global financial turbulences, the paper intends to offer a mirror of the efforts Romania made towards the challenge that were faced up to now and that are still to be faced in the years to come.
机译：作为对公共权力机构处置的直接绝对吸引，税收也是社会和经济体系的主要监管者和引擎。然而，由于一句老话说“可能用金蛋杀死鹅”，通过增加财政负担使它们的功能恶化可能导致非常不利的社会和经济后果。财政负担的估算来自一个经典指标，该指标表达了国家将其作为税收的一部分GDP，而发达国家中的这一部分可能比发展中国家的部分要大得多，这直接与国民收入的总量有关。与财政政策有关，财政压力这一术语在文献中广泛传播，它表明了通过税收对国民收入进行再分配的程度。通常，它是一个专门的词，表示财政负担强度的平均值，作为纳税人对中央和地方公共当局的义务。财政压力的幅度和动态是通过法律或财政法规建立的财政税率来衡量和估算的。它是一个财政系数，表示国家在国民收入中所占的比重，并作为税收/收入与GDP的百分比来计算。根据某个国家或国家集团相对长期的财政税收比率的平均值，并参考给定条件下的平均比率，通常采用三种比率（低比率，高比率和最佳比率）在世界经济最发达的国家中也很重要。在一定程度上，罗马尼亚经济和社会发展的兴起反映了现有的全球趋势，这些趋势在专家称之为信息社会（即知识和意识社会）的过渡道路中得以体现。作为该国面临的另一项挑战，一体化进程要求制定一项旨在逐步追赶在正常参数范围内沿着社会和经济发展轨迹发展的国家的战略。当前的罗马尼亚既是支持也是动力，这是罗马尼亚为融入欧洲联盟而进行的斗争，实际上是对其社会和经济第二现代性的努力。税收筹划和税收政策与其他宏观经济程序和政策永久地相互依存，在确保和改善金融稳定以及为所有经济活动维持适当环境方面都发挥着重要作用。尽管税收筹划和税收政策虽然采用不同的方法和方法，但它们处理的是积累的公共财政资源的管理，即财政压力本身的动态变化。本研究旨在从各种税率的角度分析财政改革动态中反映的财政改革的影响，以及在欧元区背景下对一体化的感觉。考虑到全球金融动荡的背景，该文件旨在反映罗马尼亚为应对这一挑战而做出的努力，这些努力目前已经面临，今后几年仍将面临。

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