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Software tool for a Comparative Analysis of Romanian fiscality with other country in European Union


  • Logica BANICA

    () (Faculty of Economics, University of Pitesti, Romania)

  • Daniela PIRVU

    () (Faculty of Economics, University of Pitesti, Romania)

  • Alina HAGIU

    () (Faculty of Economics, University of Pitesti, Romania)


The corporation activity represents a factor of major interest for the economies of all the States due to the economic and social effects that it generates. The conditions of tax nature have an influence on corporations’ investment localization decisions and capital flows so that the policy of each sate in the field of corporative income tax payment must constitute the object of a very careful analysis. Thus, the companies choose to carry out their activity in the countries where they can obtain the biggest net profit after carrying out their specific operations. Reducing taxation rates of the corporate incomes in various member states of the European Union, as an effect of the tax competition, represents the compliance with an international trend, being only to a small extent the result of the government will. the European Union, Romania has one of the lowest income tax rates as compared to other member states. Starting with 2005, the income tax rate that applies to the taxable profit is of 16%. nalysis of economic and financial performances of subsidiaries of transnational companies active in Romania, considered as representative for their fields of activity, allowed us to formulate judgments about the prospects of investment in the Romanian economy produced by firms with trans-borders business.n information system can have a major impact on corporate strategy and organizational success. The involvement of managers and decision makers in all aspects of information systems is a major factor for organizational success, including higher profits and lower costs. Some of the benefits business organizations seek to achieve through information systems include: better safety, competitive advantage, fewer errors, greater accuracy, higher quality products, improved communications, increased efficiency and productivity, more efficient administration, superior financial and managerial decision making.

Suggested Citation

  • Logica BANICA & Daniela PIRVU & Alina HAGIU, 2011. "Software tool for a Comparative Analysis of Romanian fiscality with other country in European Union," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 10(2), pages 74-88.
  • Handle: RePEc:pts:journl:y:2011:i:2:p:74-88

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    References listed on IDEAS

    1. Leon Bettendorf & Albert Van Der Horst & Ruud A. De Mooij & Hendrik Vrijburg, 2010. "Corporate Tax Consolidation and Enhanced Cooperation in the European Union," Fiscal Studies, Institute for Fiscal Studies, vol. 31(4), pages 453-479, December.
    2. Gheorghe MATEI & Daniela PIRVU, 2010. "Principles and rules for defining of common consolidated tax base in the European Union," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(11), pages 101-107, May.
    3. Fuest, Clemens & Hemmelgarn, Thomas & Ramb, Fred, 2006. "How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? An analysis based on German multinationals," Discussion Paper Series 1: Economic Studies 2006,20, Deutsche Bundesbank.
    4. Michael P Devereux & Simon Loretz, 2008. "Increased efficiency through consolidation and formula apportionment in the European Union?," Working Papers 0812, Oxford University Centre for Business Taxation.
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    More about this item


    tax rates; transnational companies; price indexes; information system;

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • C88 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Other Computer Software
    • D80 - Microeconomics - - Information, Knowledge, and Uncertainty - - - General


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