IDEAS home Printed from https://ideas.repec.org/a/vls/rojfme/v7y2019i1p71-76.html
   My bibliography  Save this article

Evolution Of The Romanian Business Environment In The Context Of Tax Changes In The Period 2015 – 2018

Author

Listed:
  • MIHAILA, Nicoleta

    (Centre for Financial and Monetary Research “Victor Slavescu”, N.I.E.R., Romanian Academy, Bucharest, Romania)

Abstract

The purpose of the paper is to capture the evolution of the business environment as the Romanian tax legislation has undergone numerous changes in the last period. Therefore, we analyze the main fiscal regulations of the last 3 years (2015-2018), the effects on the demographics and structure of the business environment and the main difficulties, but also the challenges that the companies are currently facing. In this context we use a descriptive methodology, appealing to the current fiscal legislation in Romania and the most recent reports / documents and databases of the specialized bodies (Ministry of Finance, Institute of Statistics, Coface or Trade Register).

Suggested Citation

  • MIHAILA, Nicoleta, 2019. "Evolution Of The Romanian Business Environment In The Context Of Tax Changes In The Period 2015 – 2018," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", vol. 7(1), pages 71-76, October.
    • Handle: RePEc:vls:rojfme:v:7:y:2019:i:1:p:71-76
    as

    Download full text from publisher

    File URL: http://www.icfm.ro/RePEc/vls/vls_pdf_jfme/vol7i1p71-76.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    fiscal regulations; firms; difficulties; challenges;
    All these keywords.

    JEL classification:

    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

    Statistics

    Access and download statistics

    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:vls:rojfme:v:7:y:2019:i:1:p:71-76. 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: Daniel Mateescu (email available below). General contact details of provider: https://edirc.repec.org/data/cfiarro.html .

    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.