Tag Archive | "taxpayer"

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, 1,141 hits)

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

Towards an Effective Structured and Predictable Taxation

To ensure the appropriate level of financial resources to support state institutions and activities is an ongoing concern. However, the problem had always been the extent to which the expandable portion of state revenues that can be collected without irreparably harming economic development and the social condition of the population owning material and financial goods, both as sources of revenue for the state. That is why, in the doctoral research I found it necessary to investigate some ways to help improve the gaps that remains in the Romanian system of taxation.

  Towards an Effective Structured and Predictable Taxation (699.1 KiB, 974 hits)

Posted in Economics, Volume IV, Issue no. 5