Advanced Search
MyIDEAS: Login to save this article or follow this journal

A General Framework For Analysing The Taxation System Used For Incomes Obtained By Non-Residents In Romania

Contents:

Author Info

  • Dacian DUDAŞ Ph. D Student, Prof. Marius Horea HERBEI Ph. D

    (University of the West Faculty of Economics and Business Administration Timişoara, Romania)

Registered author(s):

    Abstract

    The study of income taxation earned by non-resident people of Romania requires the investigation of the general approach.In this respect,in the report are presented and analized the number and structure of non-resident individials,legal entity,and the taxes owed by these.There is the tendency to increase taxe revenue from legal entities nonresidents, this trend increases in the 2008-2010,due to the economic crises.The appearance of economic crises didn’t „amputate” the receipts of paid taxes by the non-resitent legal entities,in contrast the individuals weren’t so fortunate,because of „greater rigidity”in the elasticity of business numbers,these adjusting themselves on medium and long term.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://feaa.ucv.ro/AUCSSE/0039v4-012.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by University of Craiova, Faculty of Economics and Business Administration in its journal Annals of Computational Economics.

    Volume (Year): 4 (2011)
    Issue (Month): 39 (May)
    Pages: 94-99

    as in new window
    Handle: RePEc:aio:aucsse:v:1:y:2011:i:6:p:94-99

    Contact details of provider:
    Postal: Str. A.I. Cuza nr. 13, Craiova
    Phone: 004 0251 411317
    Fax: 004 0251 411317
    Email:
    Web page: http://feaa.ucv.ro/
    More information through EDIRC

    Related research

    Keywords: non-resident; taxes; taxable matter; legal entities; permanent residence.;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:aio:aucsse:v:1:y:2011:i:6:p:94-99. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Anca Bandoi).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.