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Legislative developments

Author

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  • Nelu Mocanu

    ("Tomis" University of Constanta, Romania)

Abstract

Income tax recorded a new amendment from 1 January 2005 entry into force of the Government Ordinance no. 138 December 2004 amending and supplementing Law no. 571/2003 regarding the Fiscal Code, published in the Official Gazette no. 1281 of 30 December 2004. The only change brought by this ordinance, but very important targeted taxation quota was reduced from 25% to 16%. This change was enrolled in the tax reform adopted by the new Government regarding thetaxation of taxpayers, both corporate and individuals.

Suggested Citation

  • Nelu Mocanu, 2016. "Legislative developments," Ars Aequi, Universul Juridic, vol. 6(1), pages 99-103, December.
    • Handle: RePEc:tec:aaequi:v:6:y:2016:i:1:p:99-103
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    More about this item

    Keywords

    taxpayers; reform; Fiscal Code;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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