Abstract:

The Romanian tax system reshaping has developed in several stages. First of these consisted of promoting a simple, but adapted to market mechanisms fiscal technique. Subsequently, the techniques have evolved and tax began their harmonization with the EU regulations. An important step in the process of consolidation of the tax laws of Romania and its harmonization to the European Union regulation framework was the entering into force of the Tax Code Act in 2004, which represents fundamental regulations on taxation. In the year 2005, the Tax Code was amended, and new regulations have marked a new approach in fiscal policy. The system of compulsory social security contributions has been changed. The application of these regulations determined changes the tax and social security structure, and, in the consolidated budget, the rate of the tax burden and the rate of social pressure decreased.During the economic crisis, also, there were adopted fiscal and social measures. In this paper, we will conduct an analysis on the impact of tax measures on employment in Romania. Communication is developed following the analysis of data published by the National Institute of Statistics and Economic Studies of Romania (INSSE), the Statistical Office of the European Union (EUROSTAT), the Organisation for Economic Co-operation and Development (OECD), and the National Bank of Romania.