IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/17530.html
   My bibliography  Save this paper

Introducing taxation policy of profit for companies in Romania and other european union member states

Author

Listed:
  • Chirculescu, Felicia Maria
  • Dobrota, Gabriela

Abstract

Taking into account the EU enlargement process the problem of establishing the various levels of tax rates of interest in the context of the policy runs the national tax policy states with influence over capital flows. Quantifying corporate tax rates of companies are the most visible attribute of the structure of company taxation in an economy, while being only one factor among many determining the tax, resulting in a significant economic impact in a state.

Suggested Citation

  • Chirculescu, Felicia Maria & Dobrota, Gabriela, 2009. "Introducing taxation policy of profit for companies in Romania and other european union member states," MPRA Paper 17530, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:17530
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/17530/1/MPRA_paper_17530.pdf
    File Function: original version
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    profit tax; taxation levels; tax harmonization;
    All these keywords.

    JEL classification:

    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pra:mprapa:17530. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.