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Company Taxation At National And European Level

Author

Listed:
  • Otilia MANTA

    (Athenaeum University, Bucharest, Romania)

Abstract

The directions of adaptation of the taxation regarding the stimulation and favoring of the stability and the competitiveness of the Romanian companies start on the one hand from the strategic objectives of the European Union, as they were defined in terms of competitiveness, and on the other hand from our national objectives. mentioned both in the government programs, but especially in the competitiveness strategies realized by the relevant institutions. The key factor in achieving real convergence is competitiveness. A faster increase in competitiveness can lead to a reduction in the economic gaps. The efficiency of the markets of goods, labor and capital that must take into account social imperatives would favor a higher degree of business value and the promotion of endogenous economic growth engines - greater investments in innovation, research and development and human capital. Romania needs a healthy economic growth, a growth that will not generate unbalances difficult to control. Therefore, in this paper we aim to address elements of fiscal influence at national and European level, such as: increasing tax revenues in order to reduce the disparities compared to EU Member States; supporting research and innovation in the field of finance; fiscal compliance and fiscal predictability; fiscal policies, unitary cost of labor force; aspects regarding the underground economy.

Suggested Citation

  • Otilia MANTA, 2020. "Company Taxation At National And European Level," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 57(1), pages 34-56, March.
    • Handle: RePEc:ath:journl:v:57:y:2020:i:1:p:34-56
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    References listed on IDEAS

    as
    1. World Bank, 2018. "Doing Business 2018," World Bank Publications - Books, The World Bank Group, number 28608, December.
    2. Leandro Medina & Mr. Friedrich Schneider, 2018. "Shadow Economies Around the World: What Did We Learn Over the Last 20 Years?," IMF Working Papers 2018/017, International Monetary Fund.
    3. World Bank, 2020. "Doing Business 2020," World Bank Publications - Books, The World Bank Group, number 32436, December.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    taxation; competitiveness; financial innovation;
    All these keywords.

    JEL classification:

    • O30 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - General
    • P43 - Political Economy and Comparative Economic Systems - - Other Economic Systems - - - Finance; Public Finance
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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