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Aspects Concerning Taxes in the Evaluation Perspective. Romanian Case

Author

Listed:
  • Alina Pu?an

    („1 December 1918” University, Alba Iulia, Romania)

  • Andreea Elena Dreghiciu

    („1 December 1918” University, Alba Iulia, Romania)

Abstract

The latest amendments in national legislation on aspects related to real estate tax assessment have created an entire debate among practitioners. So, conceived and structured on a complex issue, the paper intends to present some elements of accounting and taxation related to tax assessment respectively a case study representative of the theoretical part. The purpose our research is part of establishing repercussions within the new legislation on taxes due to the state, and implicitly impact on the activity of economic entities.

Suggested Citation

  • Alina Pu?an & Andreea Elena Dreghiciu, 2016. "Aspects Concerning Taxes in the Evaluation Perspective. Romanian Case," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 606-610, July.
    • Handle: RePEc:ovi:oviste:v:xvi:y:2016:i:1:p:606-610
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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2015/03/ANALE-vol-16_issue_1_site.pdf
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    More about this item

    Keywords

    evaluation; reevaluation; taxation;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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