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Empirical Study On The Perception Of The Economic Entities On The Taxation In Romania

Author

Listed:
  • Bebeşelea Mihaela

    (Spiru Haret University, Street Unirii, no 32-34, Constantza, Romania)

Abstract

At the establishment of state taxes is the need to procure resources to cover expenditure to be made to give the role accomplishment. Thus, taxes are a form of removal of part of income and or legal persons or property to the state to cover public spending. This sampling is mandatory, as a non-refundable and without consideration of the state. Starting from this definition of taxes, taxation may be regarded as a link between the state and individuals or legal entities. The main objective of this paper is to assess the perception of economic entities, the main links of value-added creative economy, about taxation in Romania

Suggested Citation

  • Bebeşelea Mihaela, 2012. "Empirical Study On The Perception Of The Economic Entities On The Taxation In Romania," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 2(3), pages 1-1, June.
    • Handle: RePEc:spp:jkmeit:1281
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    More about this item

    Keywords

    tax; tax base; tax burden; taxable income; value added;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • M31 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Marketing

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