Abstract
Abstract Improving the revenue collection of Romania’s Consolidated General Budget aims to increase the share of revenue in gross domestic product and can be achieved through measures aimed at tax legislation, resources allocated for this activity and institutional framework. Efficiency of revenue collection is the main objective of modernising the Tax Administration System. The process involves intervention to the collection methods. The achievement of the main objectives requires particular attention to the necessary changes in the collection methods used. Improving the revenue collection of the Consolidated General Budget is a priority for the Romanian State as it requires an increase in the funding of domains such as health, education and infrastructure. In this paper we will analyse taxation in terms of procedures, legal and institutional aspects specific to the mechanism for the administration of taxes and charges. Other aspects addressed in this paper are tax evasion, the collection of tax claims through enforcement in Member States of the European Union and mutual assistance to the recovery of tax claims in Romania. From the perspective of the tax revenue collected, the conclusion is that the tax system in Romania has a low degree of efficiency, since the tax burden is one of the lowest in the European Union.
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