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A General Framework For Analysing The Taxation System Used For Incomes Obtained By Non-Residents In Romania


  • Dacian DUDAŞ Ph. D Student, Prof. Marius Horea HERBEI Ph. D

    (University of the West Faculty of Economics and Business Administration Timişoara, Romania)


The study of income taxation earned by non-resident people of Romania requires the investigation of the general approach.In this respect,in the report are presented and analized the number and structure of non-resident individials,legal entity,and the taxes owed by these.There is the tendency to increase taxe revenue from legal entities nonresidents, this trend increases in the 2008-2010,due to the economic crises.The appearance of economic crises didn’t „amputate” the receipts of paid taxes by the non-resitent legal entities,in contrast the individuals weren’t so fortunate,because of „greater rigidity”in the elasticity of business numbers,these adjusting themselves on medium and long term.

Suggested Citation

  • Dacian DUDAŞ Ph. D Student, Prof. Marius Horea HERBEI Ph. D, 2011. "A General Framework For Analysing The Taxation System Used For Incomes Obtained By Non-Residents In Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 4(39), pages 94-99, May.
  • Handle: RePEc:aio:aucsse:v:1:y:2011:i:6:p:94-99

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    References listed on IDEAS

    1. Jeffery D Amato & Eli M Remolona, 2003. "The credit spread puzzle," BIS Quarterly Review, Bank for International Settlements, December.
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    More about this item


    non-resident; taxes; taxable matter; legal entities; permanent residence.;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General


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