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Fiscalitatea pe piata de capital din Romania

Author

Listed:
  • Raluca Andreea MIHALACHE

    (Universitatea „Artifex” din Bucuresti)

Abstract

Taxes and fees covered by Fiscal Code of Romania, with subsequent amendments and additions, shall be based on a series of tax principles. For the purpose of determining taxable profits, tax payers are required to show up in the book of records taxable income tax made from any source, in a fiscal year, as well as expenditure incurred for the purpose of achieving them, including those governed by normative acts in force.

Suggested Citation

  • Raluca Andreea MIHALACHE, 2013. "Fiscalitatea pe piata de capital din Romania," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 61(3), pages 240-244, September.
    • Handle: RePEc:rsr:supplm:v:61:y:2013:i:3:p:240-244
    as

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    File URL: http://www.revistadestatistica.ro/suplimente/2013/3_2013/srrs3_2013a30.pdf
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