The topic reflects an analysis of Economic and Monetary Union convergence in tax-budgetary system of Romania and Bulgaria. The importance of this theme is underlined by the objective on the integration of the two European Union member states in the Eurozone. In this context, attention was focused on the aspects of the state of completion of budgetary and fiscal convergence. In its realization it is required a strictly coordination of macroeconomic policies, emphasizing structural reforms and ensuring a stable economic environment. Therefore, the main elements used in the analysis of convergence scenarios are budgetary position of Romania and Bulgaria, the evolution of the annual plan for revenue collection and compliance with targets set in the plan year in government spending.
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