Chirculescu, Felicia Maria and Dobrota, Gabriela (2009): Introducing taxation policy of profit for companies in Romania and other european union member states.
Preview |
PDF
MPRA_paper_17530.pdf Download (254kB) | Preview |
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.
Item Type: | MPRA Paper |
---|---|
Original Title: | Introducing taxation policy of profit for companies in Romania and other european union member states. |
Language: | English |
Keywords: | profit tax, taxation levels, tax harmonization |
Subjects: | H - Public Economics > H7 - State and Local Government ; Intergovernmental Relations H - Public Economics > H2 - Taxation, Subsidies, and Revenue |
Item ID: | 17530 |
Depositing User: | Gabriela Dobrota |
Date Deposited: | 26 Sep 2009 10:09 |
Last Modified: | 02 Oct 2019 17:16 |
References: | Nandra, E.R., Tax Competition: Hell and tax haven, S. SC Edit Sphere LLC, Cluj-Napoca, 2008 Minea, M., Costaş, C., Taxation in Europe at the beginning of the third millennium, Rosetti PH, 2006 Tulai, C., Şerbu, S., Comparative Taxation and tax harmonization, Science Publishing House books, 2005 Popeangă, V., Popeangă, V.N., Direct taxes - national approaches and international, Focus Publishing House, Petrosani, 2006 |
URI: | https://mpra.ub.uni-muenchen.de/id/eprint/17530 |