fiscal and accounting issues concerning the flat-rate tax and its implications on the business environment in romania
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ID: 196325
2010
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Abstract
The introduction of flat-rate tax for
companies is a novelty in the Romanian tax system,
which is why businessmen' reactions were
different, most of them criticizing harshly the
opportunity for such a measure, arguing that during
this crisis period for Romania, it may lead to the
bankruptcy of tens of thousands of firms,
consequently to an increase of the number of
unemployed with several hundred thousands.
Although the flat tax for natural persons has
been applied for several decades, no legislation
which has regulated this type of tax has given a
definition of the flat-rate tax.
Based on these considerations, in this paper
we intend to address the theoretical and practical
issues concerning the flat tax, in fiscal and
accounting terms, together with its implications on
the Romanian business environment.
| Reference Key |
2010analelefiscal
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|---|---|
| Authors | ; Lucia PALIU-POPA ;Petruţa-Elena POPESCU |
| Journal | kastamonu eğitim dergisi |
| Year | 2010 |
| DOI |
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