Tax is capped at about 25%, including for businesses. We also give entrepreneurs startup visas even for just an idea, where verified startups could get 0% tax under the previous system (which is being revised because people were abusing it to set up call centers). There's also a generous program if you want to bring in foreign engineers.
It's a good place to check for these types of metrics, regardless of whether you ascribe to the "nomad" way.
That being said, I wouldn't necessarily recommend Romania to the OP as a place to relocate to. Internet is just too small a factor, and today there's good internet just about everywhere.