IDEAS home Printed from https://ideas.repec.org/a/cbu/jrnlec/y2025v2p207-219.html
   My bibliography  Save this article

The Turnover Taxes Versus The Going Concern Principle. A Bibliometric Analysis

Author

Listed:
  • HARAGUS RAMONA IONELA

    (UNIVERSITY 1 DECEMBER 1918, ALBA IULIA, ROMANIA)

Abstract

In Romania, taxpayers whose corporate tax is lower than the minimum turnover tax and who reported a turnover of more than 50 million euros in the previous year, the minimum turnover tax (IMCA) was established, and they had to pay the profit tax at the minimum turnover tax rate. Legal entities operating in the oil and gas industry and reporting a turnover of more than 50 million euros in the previous year are also, required to pay additional income tax, a specific turnover tax. This bibliometric study explores through literature the impact of turnover tax on the going concern. Using Web of Science Core Collection database we questioned, with the advanced search, the group of words turnover tax, from 2001 to 2 september 2024 and VOSviewer tools helped us identify influential publications, collaborative networks, thematic clusters and research trends in our chosen field. The findings provide insight into the topic, provide innovation and could attract the attention of researchers.

Suggested Citation

  • Haragus Ramona Ionela, 2025. "The Turnover Taxes Versus The Going Concern Principle. A Bibliometric Analysis," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 207-219, April.
    • Handle: RePEc:cbu:jrnlec:y:2025:v:2:p:207-219
    as

    Download full text from publisher

    File URL: https://www.utgjiu.ro/revista/ec/pdf/2025-02/17_Haragus.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cbu:jrnlec:y:2025:v:2:p:207-219. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ecobici Nicolae The email address of this maintainer does not seem to be valid anymore. Please ask Ecobici Nicolae to update the entry or send us the correct address (email available below). General contact details of provider: https://edirc.repec.org/data/fetgjro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.