Taxes, Fees and Obligations in Romania – Main Components of Companies’ Fiscal Costs

The present paper introduces theoretical aspects of taxes, fees and obligations and the synthesis of the system structure for taxes and fees as an expression of company fiscal costs at the same time capturing the current issues when determining and setting them. As to the system of taxes and fees, it can be noticed the scope of all taxes and fees that companies in Romania must incur has expanded, whereas their complex determination and implementation have also increased.