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Reducing Tax Burden by Outsourcing

Author

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  • COSTESCU Irina

    (University Tibiscus Timisoara)

  • ARTENE Alin

    (University Tibiscus Timisoara)

  • DURAN Vasile

    (University Politehnica Timisoara)

Abstract

The issue of tax evidence is to determine who actually supports the tax burden, who is being affected by an increase of the tax volume. It was found, in the period after 1989, that if a tax is set to affect well defined taxpayers, then they often are able to pass their tax burden on others, even if the latter are not approved of the tax law. The fiscal/tax burden represents how much pressure is because of the taxes or, in other words, how heavy is the taxpayers tax burden? So the taxpayers are trying to find solutions to reduce/decrease this burden. In this paper we intend to treat the decreasing of tax burden through the outsourcing of services and processes. This is possible after a short conceptual definition of both the notion of tax pressure and outsourcing.

Suggested Citation

  • COSTESCU Irina & ARTENE Alin & DURAN Vasile, 2013. "Reducing Tax Burden by Outsourcing," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, vol. 0, pages 160-166, May.
    • Handle: RePEc:tdt:annals:v:xix:y:2013:p:160-166
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