Comparative Analysis Concerning The Field Distribution Of The Companies With Liabilities To The State Budget In 2010
AbstractThe purpose of this study is to conduct a comparative analysis regarding the field distribution of Romanian companies that have liabilities to the state budget at the end of 2010. In our approach, we have studied all the companies with debts to the state of the category of large companies in Romania. The database comprises 558 large companies, involved in the following activity fields: agriculture, processing industry, electricity and heat production and supply, gas, hot water and air conditioning, water distribution, sanitation, waste management, decontamination activities, civil engineering, commerce, transport and storage, brokerage, and insurance. We can notice an increase in the residual amounts owed to the state budget in comparison to the year 2009, as well as an increase in the number of indebted companies. The largest amount of liabilities comes from the value-added tax, interests and penalties, each having a different share depending on the activity field.
Download InfoIf 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.
Bibliographic InfoArticle provided by University of Craiova, Faculty of Economics and Business Administration in its journal Revista Tinerior Economisti(The Young Economists Journal).
Volume (Year): 1 (2011)
Issue (Month): 16 (April)
budgetary overdue debts; liabilities; large companies; descriptive analysis; state budget;
Find related papers by JEL classification:
- G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
- M38 - Business Administration and Business Economics; Marketing; Accounting - - Marketing and Advertising - - - Government Policy and Regulation
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral 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: (Ionascu Costel).
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.