The article compares how different countries in Europe handle taxes. While indirect taxes are similar across the EU, direct taxes vary a lot. This can affect how competitive a country is. The researchers looked at Romania's tax system and how it compares to other European countries. They focused on how much tax people and businesses pay, including both direct and indirect taxes. The study suggests that EU tax policies should help countries become more similar economically. It also recommends that tax policies should be able to handle unexpected events that could affect a country's economy.