ABSTRACT

Research focus Taxation, by its nature, is closely related to the economy and the economic system. Also, taxation is linked to the law, since the rules concerning taxation are determined by internal or international legal norms. As a result, a research on taxation matters has naturally an interdisciplinary character. To reach this result, we considered necessary that this scientific approach addresses both the concepts of fiscal policy, international double taxation, customs duties or taxes, stating in the end the existence of an international taxation, and any effects of this taxation on the development of economic relations. This scientific approach is of interest not only in theory, but also in practice, given that taxation has direct repercussions on a state's economic development, influencing the rules of a national economy. At the same time, taxation of a State also has an international dimension, being influenced by the strengthening of the international economic relations. Also, these aspects are highlighted by the context of globalisation and, more recently, are emphasized especially against the current economic and financial crisis. n conclusion, this thesis proposes to offer a vision on the international legislation, the !uropean taxation laws and the national taxation which in time creates supra"state taxation through the existing international economic relations and the interdependent political connections. #rom a personal point of view, the necessity and usefulness of this research is backed especially by the specific activity carried out. $nowledge gained from the research will take shape accordingly in this field's research activity. The purpose and objectives of the thesis This thesis is aimed at raising awareness of the existence of not only a set of tax laws in effect at the international level, applicable in general, but also of an international taxation in the context of globalization.

This thesis takes the form of a research and is aimed at the theoretical, legislative, legal practice and fiscal law aspects with respect to international and &omanian taxation. n order to achieve the intended purpose, the following ob'ectives have been established( To identify the context in which the international taxation occurs and operates) To point out the conceptual delimitations and practical aspects of the concepts of taxation, tax policy, double taxation) To set out the manifestation forms of international taxation)

n order to achieve this goal, we have structured the thesis in % chapters, to which are added( an introduction, a section for the conclusions which presents our own views on the sub'ect of this study, as well as a correspondent reference list. The structure of the thesis To reach our ob'ective, we considered necessary to structure this thesis in % chapters in order to draw a clear line in relation to the theme of this scientific research, in order to be able to point out its important aspects, namely( the concepts of taxation and fiscal policy; the phenomenon of double taxation, the concepts of tax and customs duty; fiscal law fundamentals. Although the chapters' titles may seem simple and limited in terms of the sub'ect, by analyzing their content, these chapters reveal their complexity, being divided into subsections. *e considered it necessary to start with the taxation description. Thus, the first chapter of the thesis begins with a section on the content and coverage of taxation. The importance of taxation is shown at the end of this section, indicating the reliable solutions needed to be created for the public interest's facilitation and in order to match them with the specific interests of people. +aving regard to the fact that the public interest is not an abstract entity's interest, but the interest of all citizens, the state brings together the resources which are deployed for tax purposes in the most effective manner as possible, for everybody's interest, by way of a proper sharing of the tax burden.

This first chapter indicates also aspects on the evolution of the international taxation law and aspects on the topicality of this international legislation. The second chapter of this thesis points out the identification of concepts such as taxation and fiscal policy, and also theories concerning the taxation system and the principles of the taxation's legal system. n conclusion, -hapter " The taxation institution at the international level in the last 20 years is divided into % subsections. n the first sub"section, The concept of taxation, we intended to define the concept of taxation, starting by pointing out the need for this concept to exist in people's social lives and identifying the concept of taxation in multiple interpretations, understandings and definitions from the specialized literature. The second sub"section deals with economic theories concerning the taxation system. These theories have been developed during the post"war period by the economic neo"classicism followers, a current represented in particular by the professor .ilton #riedman, and they have become a part of political doctrine especially for the Anglo" Saxon conservative parties. /nlike the $eynesians, who are concerned with finding a ratio of the fiscal pressure likely to allow the reach of macroeconomic goals 0i.e., full use of the work force1, the neo"classicists are more concerned with determining the best ways of financing the public expenditure, i.e. achieving the best tax structure. The problem lies in finding that tax which could disturb the market mechanisms as little as possible. t is claimed that only in such conditions the tax can be used as a variable of the economic policy. The sub"section named The Principles of the taxation's legal framewor includes( the neutral character of fiscal measures in relation to various categories of investors and capital, the certainty of taxation by developing clear legal rules) tax fairness for individuals by taxing incomes differently, depending on their amount) the effectiveness of taxing by ensuring long"term stability of the #iscal -ode provisions. The subchapter 2, The fiscal policy of !" states, deals with !/ member states' taxation as the result of the national policies from each member state concerned. The

experience of !/ in the field of coordinating fiscal policies reveals four ma'or conclusions( 41 #iscal policy coordination in the field of taxes is necessary, but to different extents, depending on the nature of taxes. 51 #iscal coordination in the policies for allocating the budget resources of the .ember States is not re6uired. .ember States have the obligation to maintain budgetary discipline which is indispensable for the establishment of economy and the uni6ue currency. +owever, there are two cases in allocating resources in which coordination can take place. 71 #iscal coordination in the redistribution policies is limited. Such interpersonal redistribution is the responsibility of each .ember State 0which has better information on the poor citizens and, in general, on the situation of taxpayers1. This coordination is limited by the Structural #unds' level, i.e. the size of the !/ budget) %1 The !/ progress in harmonising the fiscal policies is relatively slow due to the unanimous vote of the .ember States against !/ fiscal regulations. The third chapter, The international law and fiscal !uropean law, describes broadly the direct and indirect taxes within the !uropean /nion and provides several aspects on fiscal harmonization. These aspects relate to the !/ legislation which affects certain directives, such as( 8irective no. 95:;7:!!- of 49 <ctober 4995 on harmonising the structure of excise duties on alcohol and alcoholic beverages 8irective no. 95:=9:!!- of 49 <ctober 4995 on establishing the excise duty on cigarettes, 8irective no. 95:;>:!!- of 49 <ctober 4995 on establishing the excise duties on manufactured tobacco products other than cigarettes 8irective no. 9,:,9:!- on taxes affecting the consumption of manufactured tobacco 8irective no. 3=:55=, which has defined the value added tax 0?a general tax on consumption, applicable to goods and services?1 that was going to be directly proportional to the price of the product 8irective no. 3=:55;, adopted simultaneously, by which the basic concepts have =

been defined on the structure and application procedures of the 2AT common system 8irective no. 9%:,:!- concerning the special scheme for applying 2AT in the case of the gold used for investment 0transposition deadline( 4 @anuary 5>>>1) 8irective no. 9%:,:!- concerning special arrangements in respect of 2AT applicable to second"hand goods, works of art, collectors' items and anti6ues 0implementation deadline( 4 @anuary 5>>,1. 8irective no. 99:;,:!- on the possibility of applying a reduced 2AT rate for services that re6uire the intensive use of work force 0applied on 74 8ecember5>>51 8irective no. 5>>5:7;:!- regarding temporary arrangements in terms of 2AT applicable to radio and the television services, and to certain electronically supplied services 0transposition deadline( 4 @uly 5>>71 The fourth chapter of the thesis, ATaxation according to #omanian law. $n evaluation from the international law perspective%, represents the case study of the thesis. +ere, after characterizing taxation in &omania after 499> we tried to describe the &omanian tax system which, after the revolution, has been designed and organised on three independent components( Taxes, fees and contributions as revenue to the State) The mechanism of taxation) The fiscal apparatus.

Also in this chapter, there are presented the characteristics of taxes and fees within the &omanian tax system as well as a characterization of the main elements in the #iscal -ode. #iscal systems have evolved in the course of time both under the impact of ob'ective factors relating to historical, economic, social and geopolitical realities, and due to the influence of some sub'ective factors relating to the ideas take at the fiscal level, to the national cultural profile, as well as to the dominant economic doctrines at a certain time. &ecent developments in this field are under the challenges determined by

combating the global financial crisis in the wider context of resetting the overall global financial system. Thus, the global financial and economic crisis has generated new challenges for the fiscal systems, of which the most important one is to ensure the financial security of both tax payers and states. The concern to ensure the fiscal resources necessary to combat the crisis has prompted the review of agreements with the countries considered as tax havens, as well as granting fiscal amnesty 0total or partial1 of those ones repatriating their incomes that were brought outside the national fiscal 'urisdictions.