IDEAS home Printed from https://ideas.repec.org/a/dcu/journl/v1y2007i2p27-52.html
   My bibliography  Save this article

Evoluţia Reglementării Impozitului Pe Profit În România (I) Practice (Ii)

Author

Listed:
  • Anca Georoceanu

Abstract

L’impôt sur le profit, réglementé en Roumanie par une succession d’actes normatifs, constitue une grande partie de la charge fiscale que la société doit supporter. Cet impôt est apparu plus tard que l’impôt sur les revenus des personnes physiques dans la majorité des États. Cet article aborde la réglementation de l’impôt sur le profit dans la période post-communiste, depuis le commencement du processus de transformation des entreprises d’État en entreprises commerciales et régies autonomes. Analysé à la lumière de nombreuses modifications législatives, l’impôt sur le profit est une charge fiscale importante qui concerne les bénéfices réalisés par une grande catégorie de contribuables.

Suggested Citation

  • Anca Georoceanu, 2007. "Evoluţia Reglementării Impozitului Pe Profit În România (I) Practice (Ii)," FIAT IUSTITIA, Dimitrie Cantemir Faculty of Law Cluj Napoca, Romania, vol. 1(2), pages 27-52, June.
    • Handle: RePEc:dcu:journl:v:1:y:2007:i:2:p:27-52
    as

    Download full text from publisher

    File URL: http://fiatiustitia.ro/wp-content/uploads/2021/03/59-Article-Text-101-1-10-20120910.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dcu:journl:v:1:y:2007:i:2:p:27-52. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dimitrie Cantemir Faculty of Law Cluj Napoca, Romania (email available below). General contact details of provider: http://fiatiustitia.ro .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.