IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxiy2011i9p370-375.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/volum2011p2.pdf
    Download Restriction: no

    More about this item

    Keywords

    profit tax; tax revenues; economical growth;

    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

    Statistics

    Access and download statistics

    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:ovi:oviste:v:xi:y:2011:i:9:p:370-375. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gheorghiu Gabriela). General contact details of provider: http://edirc.repec.org/data/feoviro.html .

    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 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.