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The Impact Of The Corporate Tax On The Economic Development. The Case Of Romania

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  • STANCULESCU SIMONA MARILENA

    (ASE BUCURESTI)

Abstract

The tax accounting system in Romania suffers many changes from one year to another. We assume that these changes occur in order to have a positive impact on the Romanian economy. One of the most important taxes collected by the state is the corporate tax. In this paper we aim to show the impact of the corporate tax on the economic development of Romania. We selected the period between 2003 and 2015. We provide an argument for the selection of the indicators which describe the economic development. For the period analyzed we described the changes in the regulations regarding the income tax, the impact on the economic development (assessed in terms of foreign direct investment) and the correlation between the two.

Suggested Citation

  • Stanculescu Simona Marilena, 2017. "The Impact Of The Corporate Tax On The Economic Development. The Case Of Romania," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 5, pages 119-126, October.
    • Handle: RePEc:cbu:jrnlec:y:2017:v:5:p:119-126
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