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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)

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    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.

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    Article provided by University of Craiova, Faculty of Economics and Business Administration in its journal Annals of Computational Economics.

    Volume (Year): 4 (2011)
    Issue (Month): 39 (May)
    Pages: 94-99

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    Handle: RePEc:aio:aucsse:v:1:y:2011:i:6:p:94-99
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