Abstract:

The paper aims to highlight the importance of indirect taxes in certain EU countries and the impact on the income of the population in the balance with taxes collected at state budgets.Indirect taxes are perceived by all those who consume goods of the kind imposed or benefit from certain services, regardless of their income, wealth or personal situation. The importance of the theme lies in the way in which indirect taxes are levied on the fiscal policy adopted and the consolidation of the tax system, but also in the development stage of a country that is dependent, in a nation marked by the history of its own tax system, and the way it is designed and functioning.At the level of the European Union (EU), tax policy is subordinated to the Treaty establishing the European Community which provides for the elimination of customs duties between Member States and any other measures having similar effect and to ensure free competition within the common market, in particular with regard to indirect taxes (value added tax and excise duties). The most important long-term objective is to eliminate differences in rates and methods of indirect taxation, to harmonize indirect taxation legislation, including tax bases and tax rates.The paper presents a succinct comparison of Romania's indirect taxes with those registered within the European Union.