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Direct Taxation of Certain Activities in Romania: Specific Tax

Author

Listed:
  • Dănilă Alexandra

    ("Ovidius" University of Constanta)

  • Horga Maria-Gabriela

    ("Ovidius" University of Constanta)

Abstract

Direct taxes are one important instrument for governments to influence economic activities, but also to reduce tax evasion. In 2017, Romanian regulators introduced new lump-sum tax on certain activities. The aim was to impose an annual payment for companies that activate in tourism and food sector, regardless of their financial situation. Profit is no longer taken into account in these cases, but some particular variables. Present paper aims to detail the way that specific tax is calculated, given the different sectors that are affected by the new legislation.

Suggested Citation

  • Dănilă Alexandra & Horga Maria-Gabriela, 2017. "Direct Taxation of Certain Activities in Romania: Specific Tax," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 553-557, December.
    • Handle: RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:553-557
    as

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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/2017-2/Section%20V/12.pdf
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    References listed on IDEAS

    as
    1. N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," Journal of Economic Perspectives, American Economic Association, vol. 23(4), pages 147-174, Fall.
    2. Sergio Galletta & Agustin Redonda, 2016. "Corporate Flat Tax Reforms and Businesses' Location Choices. Evidence from Switzerland," IdEP Economic Papers 1602, USI Università della Svizzera italiana.
    3. Lucia PALIU-POPA & Petruta-Elena POPESCU, 2010. "Fiscal and Accounting Issues Concerning the Flat-Rate Tax and its Implications on the Business Environment in Romania," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 69-82, June.
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    More about this item

    Keywords

    legislation; lump-sum tax; annual specific tax;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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