Abstract:

The paper aims to analyze the fiscal policy and indirect taxes in the member countries of the European Union and Romania, because no state is willing to give up the right to collect taxes from its citizens in the way it wants. This study aims to highlight the importance of indirect taxes as well as their impact on the income of the population balanced with the impact of indirect taxes collected on state budgets. The paper presents the evolution of these taxes for the period 2017-2019, as well as the close link between values added tax and gross domestic product. In most countries of the world, indirect taxes occupy a predominant place in the total fiscal resources. The main indirect taxes are value added tax, excise duties and customs duties. In some countries, the system of indirect taxation also includes real estate tax, taxes on the use of natural resources, road taxes and others, established according to the fiscal policy promoted by the state. Taxation has been and will be an essential component of the existence of any nation, in most countries, public financial resources being based on tax revenues and, therefore, how to meet public needs depends very much on taxes, implicitly the tax component and, in this context, different authors have tried to formulate hypotheses from which to express conclusions regarding the identification of the purpose and role of taxation, the analysis of the link between taxation and development, the impact of taxation on the business environment, etc.