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Profit Tax Impact on Economic Development in Romania

Author

Listed:
  • Dobrotã Gabriela

    (“Constantin Brâncuºi” University of Târgu Jiu Facultaty of Economic Sciences and Business Management)

  • Chirculescu Maria Felicia

    (“Constantin Brâncuºi” University of Târgu Jiu Facultaty of Economic Sciences and Business Management)

Abstract

Fiscal policy of a state must allow to achieve important goals, embodied in economic growth, reduce the unemployment, competitiveness, stimulating the investment climate. An important tool in achieving the objectives set remains the profit tax. This workpaper concerns an analysis of the most important changes incurred byprofit/return tax regulation and its contribution in the income budget. The period under review mainly relates to the period 1995-2010, achieving and comparisons between the Romania and the EU case.

Suggested Citation

  • Dobrotã Gabriela & Chirculescu Maria Felicia, 2011. "Profit Tax Impact on Economic Development in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 370-375, May.
    • Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:370-375
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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/volum2011p2.pdf
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    More about this item

    Keywords

    profit tax; tax revenues; economical growth;
    All these keywords.

    JEL classification:

    • A - General Economics and Teaching
    • H12 - Public Economics - - Structure and Scope of Government - - - Crisis Management
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H62 - Public Economics - - National Budget, Deficit, and Debt - - - Deficit; Surplus

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