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Theoretical Aspects Regarding The Tax Facilities For Enterprises In Romania And Some Eu Member States

Author

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  • MIHĂILĂ, Nicoleta

    (“Victor Slavescu” Center for Financial and Monetary Research, Romanian Academy)

Abstract

Fiscal facilities are essential to the enterprise, because they influence the fiscal burden, reducing it, through mechanisms that act on the taxation basis, through the taxation rate or through the value of the actual fiscal payments. The article aims to analyse conceptually the fiscal facility, which a specific form of economic facility. The paper also makes a typology of the facilities and compares them within the regional context. We used a descriptive methodology relying on several sources of information from specific journals and reports of European Commission.

Suggested Citation

  • MIHĂILĂ, Nicoleta, 2016. "Theoretical Aspects Regarding The Tax Facilities For Enterprises In Romania And Some Eu Member States," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 20(4), pages 37-51.
    • Handle: RePEc:vls:finstu:v:20:y:2016:i:4:p:37-51
    as

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    References listed on IDEAS

    as
    1. Zee, Howell H. & Stotsky, Janet G. & Ley, Eduardo, 2002. "Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries," World Development, Elsevier, vol. 30(9), pages 1497-1516, September.
    2. Stefan Van Parys, 2012. "The effectiveness of tax incentives in attracting investment: evidence from developing countries," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(3), pages 129-141.
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    More about this item

    Keywords

    fiscal mechanisms; tax incentives; economic agents; European Union;
    All these keywords.

    JEL classification:

    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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