小弟跪求!~英文論文翻譯!~急!很急!（10）
Changing the structure of budget expenditures and revenues in Romania in
the last years followed the new priorities of fiscal policy in the EU countries. The
purpose of tax system reforms has mainly been to broaden the tax base, while at the
same time lowering the marginal tax rates. The reforms concerning the expenditure
side have consisted mostly of reducing the share of subsidies and transfer payments
(Kosterna, 1997). The consolidated non-financial public sector deficits do not always
show the whole picture because leave outquasi-fiscal operations that subsidise
activities in the economy.