Abstract:

Taxation is one of the determining elements, influencing the objectives of an economic policy, namely economic growth and social welfare. The impact on economic growth is manifested through the effects on individual growth variables, respectively, physical capital accumulation and human capital accumulation. Taxes are the main source of public budget revenues and its expenses are the governmental ones.

This paper aims to analyze the evolution of Romania's tax revenues, compared to the EU-27 average, by tax base categories - labour, capital, consumption - expressed as a share in GDP and in total tax revenues,over a period of thirteen years, respectively, 2009-2021.

The motive behind the research lies in the importance of studying the evolution of Romania's tax revenues, compared to the EU-27 average, by tax base categories - labour, capital, consumption - expressed as a share in GDP and in total tax revenues, over a period of thirteen years, respectively, 2009-2021.

The intention of originality lies in the analysis itself, tackled in this study, which follows the results related to the elements that distinguish Romania in comparison to European Union (EU-27), in the evolution of Romania's fiscal revenues, by three tax base categories announced above, on the period 2009-2021.

The research methodology was the study of foreign and domestic literature, processing of ideas through the author's own interpretation, the collection of the statistical database, analysis of the announced elements, in order to highlight the results obtained.