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

Direct Taxation in Romania and European Union

Contents:

Author Info

  • Gabriela DOBROTA

    (Constantin Brancusi University, Faculty of Economics, Romania)

Registered author(s):

    Abstract

    Taxation is a historical result of the social, political and economic environment in a state. At the same time, the development of a state depends a lot on the history of its own tax system, on the way it is conceived and operates. The establishment of budgetary incomes has to be made in accordance with the requirements related to yield, efficacy, equity. The plurality of these tasks as well as political, economical, administrative constraints have materialized in the application of a gradual reform in Romania after passing to market economy. Its application has not always had the foreseen effects, repeated legislative alterations leading to investors’ discouraging and to difficult enforcement of the legislation at the level of economic agents and fiscal bodies. The paper presents aspects of direct taxation on the economic environment from Romania as well as comparisons with the state of the European Union.

    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://www.utgjiu.ro/revista/ec/pdf/2010-03/2_GABRIELA_DOBROTA.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by Constantin Brancusi University, Faculty of Economics in its journal Constatin Brancusi University of Targu Jiu Annals - Economy Series.

    Volume (Year): 3 (2010)
    Issue (Month): (November)
    Pages: 21-30

    as in new window
    Handle: RePEc:cbu:jrnlec:y:2010:v:3:p:21-30

    Contact details of provider:
    Postal: Str. Victoriei 24, Targu-Jiu, Gorj
    Phone: 004 0253 211062
    Email:
    Web page: http://www.utgjiu.ro/fse_new/
    More information through EDIRC

    Related research

    Keywords: taxation; budgetary incomes; direct taxes; tax policy;

    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:cbu:jrnlec:y:2010:v:3:p:21-30. 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: (Ecobici Nicolae).

    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.