An efficient public administration is crucial to developing and implementing policies in a coordinated manner and to providing a stable and business-friendly environment to investors. Certain improvements regarding the time to comply with the tax obligations and the number of payments have been highlighted in a couple of reports[1]. The Commission's broad guidelines in terms of economic policy, including in the area of taxation, are laid down each year in the Annual Growth Survey[2]. Through the European Semester the Commission has repeatedly recommended Romania to improve tax collection (especially in the field of value-added tax [VAT]) and fight undeclared work and supported the ongoing reorganisation of the Romanian tax authority (ANAF) and its comprehensive compliance strategy with a view to improving its administrative procedures. Tax policy itself needs to be more stable and predictable.

At the initiative of the Commission, a European Platform to enhance cooperation in the prevention and deterrence of undeclared work has recently been launched[3]. The new Platform would bring together all enforcement bodies involved in tackling undeclared work, such as labour and social security inspectorates and tax and migration authorities as well as other stakeholders, such as EU-level representatives of employers and employees.

• [1] See, for instance, PWC — Paying taxes 2015.
• [2] For more details, see http://ec.europa.eu/europe2020/making-it-happen/annual-growth-surveys/index_en.htm
• [3] For more details about its functioning, see http://europa.eu/rapid/press-release_IP-14-387_en.htm