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Study Concerning The Impact Of Profit Tax On The Companies’ Activity

Author

Listed:
  • Violeta Isai

    (Dunarea de Jos University of Galati, Romania)

  • Ana-Maria Butunoi

    (Dunarea de Jos University of Galati, Romania)

  • Victorita-Cosmina Danila

    (Dunarea de Jos University of Galati, Romania)

Abstract

Within the fiscal reform in Romania, the harmonization of the law regarding the profit tax with the community one prompted deep alterations aimed namely at: the scope (the taxation of the foreign legal people and of the incomes from external sources), the non-deductible and fiscally deductible amounts, the facilities granted to the taxpayers, the way of covering the fiscal losses etc. This harmonization was intended to avoid the double taxation of the incomes made from activities carried out by economical agents in several states of the European Union space. This means finding encouraging solutions to the cross border activities by renouncing the discriminatory fiscal rules by which the incomes are taxed twice, with the later return of the taxes in one of the states.

Suggested Citation

  • Violeta Isai & Ana-Maria Butunoi & Victorita-Cosmina Danila, 2015. "Study Concerning The Impact Of Profit Tax On The Companies’ Activity," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 457-460.
    • Handle: RePEc:ddj:fserec:y:2015:p:457-460
    as

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    References listed on IDEAS

    as
    1. Mihaela-Cristina Onica, 2012. "The Relevance of Accounting Information Enclosed in Performance Indicators," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 8(6), pages 33-46, December.
    2. Mihaela-Cristina Onica, 2013. "Statement Of Cash Flows - Dynamic Image Of Changes In Financial Position Of An Economic Entity," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 217-222.
    3. Mihaela-Cristina ONICA & Gianita BLEOJU, 2012. "The Effectiveness and Economic Efficiency in the Context of Performance Management at the Firm Level," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 409-414.
    Full references (including those not matched with items on IDEAS)

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