{
  "title": "Romania: Selected Issues",
  "publication": "IMF Staff Country Reports, June 6, 2018",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2018/06/06/romania-selected-issues-45944",
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  "summary": "This Selected Issues paper reviews the level and structure of tax revenues in Romania and proposes options to improve revenue mobilization drawing from other countries’ experiences. Tax revenue in Romania is low compared with peers and has been declining over time.",
  "sections": [
    {
      "heading": "Executive summary and key findings",
      "content": "- The paper reviews the level and structure of tax revenues in Romania and proposes options to improve revenue mobilization drawing from other countries’ experiences.\n- Tax revenue in Romania is low compared with peers and has been declining over time.\n- Strengthening the tax administration is crucial to improving tax collection efficiency in Romania, and requires commitment and ownership at the highest levels.\n- Implementing and operationalizing new information technology infrastructure in Romania is a key priority, given its outdated and fragile systems.\n- Romania should conduct a comprehensive review of its tax system to guide future reform needs with the primary focus on improving revenue productivity and the growth-friendliness of the tax system."
    },
    {
      "heading": "Substantive analysis themes",
      "content": "- Revenue performance assessment\n  - Low tax revenue relative to peer countries.\n  - Declining revenue trend over time.\n- Tax administration and efficiency\n  - Need to strengthen tax administration core functions to improve collection efficiency.\n  - Commitment and ownership at the highest levels of government are necessary for reform success.\n- Information technology and operational capacity\n  - Current IT systems described as outdated and fragile.\n  - Implementing and operationalizing new information technology infrastructure is identified as a key priority.\n- Tax policy review and reform priorities\n  - A comprehensive review of the tax system is recommended.\n  - The review should prioritize improving revenue productivity and the growth-friendliness of the tax system."
    },
    {
      "heading": "Policy recommendations and reform priorities",
      "content": "- Strengthen tax administration through institutional reforms and stronger governance, with high-level commitment and ownership.\n- Prioritize implementation and operationalization of modern information technology infrastructure for tax administration.\n- Conduct a comprehensive, systematic review of tax policy to identify reforms that raise revenue productivity and enhance growth-friendliness.\n- Draw on international practices and country experiences to design revenue mobilization measures.\n\n---\n\n Content in this bundle\n\n- Country Report\n  - Country Report (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Country Report (PDF){rel=\"external\" type=\"application/pdf\"}"
    }
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  "bullets": [
    "[Markdown version](/en/publications/cr/issues/2018/06/06/romania-selected-issues-45944/index.md)",
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    "[Bundle manifest](/en/publications/cr/issues/2018/06/06/romania-selected-issues-45944/bundle-manifest.json)",
    "Published: June 6, 2018",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781484359563.002",
    "The paper reviews the level and structure of tax revenues in Romania and proposes options to improve revenue mobilization drawing from other countries’ experiences.",
    "Tax revenue in Romania is low compared with peers and has been declining over time.",
    "Strengthening the tax administration is crucial to improving tax collection efficiency in Romania, and requires commitment and ownership at the highest levels.",
    "Implementing and operationalizing new information technology infrastructure in Romania is a key priority, given its outdated and fragile systems.",
    "Romania should conduct a comprehensive review of its tax system to guide future reform needs with the primary focus on improving revenue productivity and the growth-friendliness of the tax system.",
    "Tax administration and efficiency",
    "Information technology and operational capacity",
    "Tax policy review and reform priorities",
    "Strengthen tax administration through institutional reforms and stronger governance, with high-level commitment and ownership.",
    "Prioritize implementation and operationalization of modern information technology infrastructure for tax administration.",
    "Conduct a comprehensive, systematic review of tax policy to identify reforms that raise revenue productivity and enhance growth-friendliness.",
    "Draw on international practices and country experiences to design revenue mobilization measures.",
    "**Country Report**"
  ],
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