Tag Archive | "tax"

The tax base and tax pressure elements

According to the literature and the Fiscal Procedure Code, subject to income tax shall personnel individuals residing or residence in the beneficiary of that tax and non-residents who receive income in that State, which is required by law to tax.
Object of taxation is the subject matter of taxation. If the income tax is the income subject to taxation. The tax may be:
a) separately, introduce a single tax for each category of income or is imposed on each source of income.
b) globally, ie a single tax on all income derived by the taxpayer cumulative, regardless of their source or their category.

  The tax base and tax pressure elements (611.2 KiB, 1,112 hits)

Posted in Economics, Knowledge Management, Volume V, Issue no. 3

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

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.

  Empirical Study On The Perception Of The Economic Entities On The Taxation In Romania (286.6 KiB, 1,492 hits)

Posted in Economics, Volume II, Issue no. 3