Posted on 15 October 2014. Tags: direct/indirect taxes, funding sources, predictability, property, tax optimization, taxation, taxation institutions, taxation mechanism, taxation policy, taxation system, taxpayer
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, 1,609 hits)
Posted in Economics, Volume IV, Issue no. 5
Posted on 15 February 2013. Tags: corporate income tax, fiscal loss, micro-enterprise, micro-enterprises income tax, taxable income, taxation system
Year 2013 brought major changes in taxation of income obtained by micro- enterprises in Romania, therefore the fiscal analysis aims to clarify fundamental matters as regards the object and subject of taxation, tax base and calculation method, declaration and payment of micro-enterprises income tax. We chose a comparative analysis for three basic reasons, namely: (i) taxation principle change occurred: the option to apply the income taxation system has become a liability for the payment of microenterprises income tax, in compliance with certain conditions; (ii) taxation system has an impact on legal persons in Romania, considering that many of them get annual taxable income below 65,000 EUR; (iii) any corporate income tax / income tax payer must annually review the conditions imposed for micro-enterprises and decide which is the system of taxation for the next fiscal year. In the absence of periodic review, fiscal risks of distorting tax liabilities are significant.
Comparative Fiscal Analysis of Taxation of Income Obtained by Micro-Enterprises in Romania (321.1 KiB, 2,230 hits)
Posted in Economics, Volume III, Issue no. 1
