LUCRĂRI PRACTICE MACROECONOMIE

INTERMEDIARĂ
Lucrare practică 1. Pro / contra relaxarii fiscale în România
 Impozit progresiv sau cota unica? Prezentare comparativa succinta
avantaje/dezavantaje
! https://www.imf.org/en/Publications/CR/Issues/2022/06/29/Romania-Technical-
Assistance-Report-on-Reforming-Personal-Income-Taxation-520132
 Este nevoie de relaxare fiscala in Romania? Comparatie pe principalele categorii de
impozite si taxe intre Ro si tarile UE28 ((date Eurostat
https://ec.europa.eu/eurostat/statistics-explained/index.php?
title=Tax_revenue_statistics si
https://ec.europa.eu/eurostat/statistics-explained/index.php?
title=Government_finance_statistics))
 Presiunea Fiscala in Romania. Cote efective de impozitare versus cote implicite de
impozitare pe principalele categorii de taxe si impozite in Romania (raport Consiliul
Fiscal http://www.consiliulfiscal.ro/RA%20CF%202019.pdf de la pagina 46 la 63)
 Dinamica evaziunii fiscale in Romania. Impact bugetar, impact economic.
(https://www.statista.com/chart/17133/tax-evasion-cost-to-eu-countries/ si
https://www.europarl.europa.eu/RegData/etudes/STUD/2022/734007/IPOL_STU(20
22)734007_EN.pdf si http://www.consiliulfiscal.ro/ra-2013.pdf de la pagina 124 la
136)
 Cresterea poverii fiscale in perioada 2009/2012 versus Relaxarea fiscala din perioada
2014/2020. Modificarile la Codul Fiscal 2015/2020 - ce tip de modificari, impact
bugetar, avantaje dezavantaje
 Este sustenabila relaxarea fiscala in Romania în următorii ani sau este nevoie de
masuri de consolidare fiscal-bugetara?
 Analiza masurilor de consolidare fiscala din Romania 2023-2024
(https://media.hotnews.ro/media_server1/document-2023-09-19-26543819-0-
proiect-lege-crestere-taxe-impozite-2023-2024.pdf)
 Programe de relaxare fiscala la nivel european (ex SUA Italia Spania Franta....)
https://www.ft.com/content/055fb690-e079-11e9-b112-9624ec9edc59
https://www.euronews.com/2019/05/01/spain-projects-5-point-6-billion-euros-fiscal-hike-
with-digital-financial-taxes
https://www.reuters.com/article/us-italy-politics-tax/in-blow-to-eu-italys-pm-backs-tax-cuts-
cautious-on-euro-zone-reform-idUSKCN1TM1K2
https://www.dw.com/ro/germania-tva-la-gaz-redus%C4%83-la-7/a-62861616
https://www.profit.ro/povesti-cu-profit/energie/spania-reduce-tva-la-gaze-20843385

 Solutii de crestere a eficientei procesului de relaxare fiscala in Romania

Referinte (selectiv)

1
Guvernul Romaniei Programul de convergenta 2022-2025
https://mfinante.gov.ro/documents/35673/41334/PC2022_2025_13052022.pdf

Guvernul Romaniei Strategia Fiscal Bugetara 2023-2025

https://mfinante.gov.ro/ro/domenii/bugetul-de-stat-/startegia-fiscal-bugetara detalii executie
bugetara

http://www.consiliulfiscal.ro/RA%20CF%202022.pdf

http://www.mfinante.ro/execbug.html?pagina=domenii

http://www.consiliulfiscal.ro/Opinie%20R1%202022.pdf
http://www.consiliulfiscal.ro/RA%20CF%202021.pdf
http://www.consiliulfiscal.ro/prezentare-iulie-2015.pdf
http://www.consiliulfiscal.ro/ID-iunie-2015-Romania.pdf
http://www.consiliulfiscal.ro/Opinie-Cod-Fiscal-final.pdf
http://www.consiliulfiscal.ro/ionut-9-oct-2014.pdf
http://www.consiliulfiscal.ro/ra-2013.pdf
http://uk.reuters.com/article/2015/09/07/uk-france-hollande-tax-
idUKKCN0R70YW20150907
http://www.ft.com/cms/s/0/86c041ea-9e2c-11e3-95fe-00144feab7de.html#axzz3pej2Alqp
http://www.ft.com/intl/cms/s/0/be89be62-734b-11e5-bdb1-
e6e4767162cc.html#axzz3pej2Alqp

2
Lucrare practica 2 Are nevoie România de asistență internațională? Pro /
contra incheierii unui nou acord al Romaniei cu FMI
Istoria acordurilor României cu FMI - ce tipuri de acorduri, cât s-a împrumutat, cum s-au
finalizat acordurile - elemente principale

http://www.imf.org/external/np/fin/tad/exfin2.aspx?memberKey1=818&date1key=2015-11-24

Ce tip de acord am avut pana in 2015 si cum s-a finalizat acest acord? Puncte tari, punct
slabe, conditionalitati indeplinite/neindeplinite

Important! Romania – Art IV Raport august 2022 https://www.imf.org/en/News/Articles/2022/06/09/romania-

staff-concluding-statement-of-the-2022-article-iv-mission

https://www.imf.org/en/Publications/CR/Issues/2022/09/22/Romania-2022-Article-IV-Consultation-Press-
Release-Staff-Report-and-Statement-by-the-523729

Romania – Art IV Raport august 2021 https://www.imf.org/en/Publications/CR/Issues/2021/08/27/Romania-

2021-Article-IV-Consultation-Press-Release-and-Staff-Report-464813

Romania – Art IV Raport mai 2017 http://www.imf.org/en/Publications/CR/Issues/2017/05/25/Romania-2017-

Article-IV-Consultation-Press-Release-Staff-Report-and-Statement-by-the-44944

http://www.imf.org/external/lang/romanian/pubs/ft/scr/2015/cr1579r.pdf

Ce tipuri de probleme structurale ar trebui rezolvate in economia romaneasca - cf opiniei

FMI?

Romania – Selected Issues Raport septembrie 2022

https://www.imf.org/en/Publications/CR/Issues/2022/09/22/Romania-Selected-Issues-523734

Romania - Selected Issues Raport august 2021,

https://www.imf.org/en/Publications/CR/Issues/2021/08/27/Romania-Selected-Issues-464816

Romania Selected Issues 2016, mai 2016 http://www.imf.org/external/pubs/ft/scr/2016/cr16114.pdf

https://www.imf.org/en/Publications/CR/Issues/2019/08/30/Romania-2019-Article-IV-Consultation-Press-
Release-Staff-Report-Staff-Supplement-and-48634

Mai are Romania nevoie de un nou tip de acord cu FMI? Daca da, ce tip de acord ar trebui
incheiat - Stand By SB, Linie de credit flexibila FCL sau Linie preventiva de asigurare a
lichiditatii PLL ?

https://economedia.ro/avertismente-fara-precedent-ale-ministrului-finantelor-daca-nu-luam-masurile-fiscale-
vom-apela-la-fmi-am-ajunge-ca-in-criza-din-2010-fara-masuri-ajungem-la-deficit-de-687-din-pib.html

http://www.imf.org/external/np/exr/facts/fcl.htm

http://adevarul.ro/economie/stiri-economice/mai-nevoie-romania-acord-fmi-da-cetip-acord-
1_56264d4cf5eaafab2cda9c20/index.html

despre Evaluarea programelor FMI puteti citi aici http://www.ieo-imf.org/ieo/pages/ieohome.aspx